Turbogas Produtora Energetica SA v Autoridade Tributaria e Aduaneira: ECJ 7 Mar 2018

Opinion – Energy – Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Exemption of energy products and electricity used to produce electricity – Third subparagraph of Article 21(5) – Entity producing electricity for its own use – Exemption for small producers of electricity

Citations:

ECLI:EU:C:2018:169, [2018] EUECJ C-90/17 – O

Links:

Bailii

Jurisdiction:

European

Utilities, Taxes – Other

Updated: 06 April 2022; Ref: scu.606032