Advocate General Szpunar has given an opinion in the case Turbogás.
(1) The third subparagraph of Article 21(5) of Council Directive 2003/96/EC restructuring the Community framework for the taxation of energy products and electricity must be interpreted as also applying to entities producing electricity for their own use which are not small producers of electricity.
(2) The third subparagraph of Article 21(5) of Directive 2003/96 must be interpreted as meaning that an entity which, when producing electricity, consumes part of the electricity it produces for the purposes of its production, cannot be regarded as a distributor of that electricity within the meaning of that provision. Such an entity should benefit from the exemption provided for in Article 14(1)(a) of that directive in respect of the electricity produced by it which it uses for the purposes of electricity production.
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