C-571/21RWE Power Aktiengesellschaft v Hauptzollamt Duisburg

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Second and third sentences of Article 21(3) – Electricity used to produce electricity and to maintain the ability to produce electricity – Exemption – Scope – Opencast mining operations – Electricity used in order to operate fuel bunkers and means of transport.

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