Preliminary rulings

The French Council of State referred a request for a preliminary ruling to the CJEU regarding the rules on the Community framework for the taxation of energy products and electricity

Conseil d’État, 9ème – 10ème chambres réunies, 18/01/2017, 387833

The present case concerned the rules on the Community framework for the taxation of energy products and electricity.

The company Sucrerie de Toury operated a heat and electricity cogeneration for which it used natural gas as fuel. The gas that was delivered to it between 1 January 2006 and 25 December 2007 was submitted by its supplier to domestic tax on natural gas consumption under Article 266 quinquies of the French Customs Code.

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