C-103/17Messer France SAS v Premier ministre and Others

Domstolens egne nøkkelord

Reference for a preliminary ruling — Harmonisation of fiscal legislation — Directive 92/12/EEC — Article 3(2) — Directive 2003/96/EC — Articles 3 and 18 — Taxation of energy products and electricity — Excise duties — Existence of another indirect tax — Conditions — National legislation providing for a contribution to the public electricity service — Definition of ‘specific purposes’ — Compliance with a minimum level of taxation.

Tolker