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Court of Justice of the European Union · Judgment

C-44/19Repsol Petróleo, SA v Administración General del Estado

Decided
2020-12-03
ECLI
ECLI:EU:C:2020:982
CELEX
62019CJ0044
Finality
Final, the decision cannot be appealed

The court's own keywords

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.

Interprets

    EUR-LexThe Court

    Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

    The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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