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Document 62019CA0044
Case C-44/19: Judgment of the Court (Fifth Chamber) of 3 December 2020 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Repsol Petróleo SA v Administracíon General del Estado (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Absence of chargeable event giving rise to taxation — Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced)
Case C-44/19: Judgment of the Court (Fifth Chamber) of 3 December 2020 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Repsol Petróleo SA v Administracíon General del Estado (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Absence of chargeable event giving rise to taxation — Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced)
Case C-44/19: Judgment of the Court (Fifth Chamber) of 3 December 2020 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Repsol Petróleo SA v Administracíon General del Estado (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Absence of chargeable event giving rise to taxation — Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced)
OJ C 35, 1.2.2021, p. 5–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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1.2.2021 |
EN |
Official Journal of the European Union |
C 35/5 |
Judgment of the Court (Fifth Chamber) of 3 December 2020 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Repsol Petróleo SA v Administracíon General del Estado
(Case C-44/19) (1)
(Reference for a preliminary ruling - Directive 2003/96/EC - Taxation of energy products and electricity - Article 21(3) - Absence of chargeable event giving rise to taxation - Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced)
(2021/C 35/06)
Language of the case: Spanish
Referring court
Tribunal Supremo
Parties to the main proceedings
Applicant: Repsol Petróleo SA
Defendant: Administracíon General del Estado
Operative part of the judgment
The first sentence of Article 21(3) of Council Directive 2003/93/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that, where an establishment producing energy products intended for use as motor fuel or as heating fuel consumes energy products which it has itself produced and that, by that process, also inevitably obtains non-energy products from which economic value is derived, the portion of the consumption leading to the production of such non-energy products does not fall within the exemption concerning the chargeable event giving rise to the taxation of energy products provided for in that provision.