C-270/18UPM France v Premier ministre and Ministre de l'Action et des Comptes publics

Domstolens egne nøkkelord

Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Exemption of small producers of electricity, subject to the taxation of electricity produced — Lack, during an authorised transitional period, of an internal tax on end consumption of electricity — Article 14(1)(a) — Obligation to exempt energy products and electricity used to produce electricity.

Tolker