Request for a preliminary ruling from the Conseil d'État in the case Sucrerie de Toury.

Do energy products used for combined heat and electricity generation come exclusively within the scope of the optional power to exempt conferred by Article 15(1)(c) of Council Directive 2003/96/EC or do they also come, as regards the proportion of those products the consumption of which corresponds to the generation of electricity, within the scope of the obligation to exempt provided for by Article 14(1)(a) of that directive? 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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