Case C‑571/21

RWE Power Aktiengesellschaft

v

Hauptzollamt Duisburg

(Request for a preliminary ruling from the Finanzgericht Düsseldorf)

Judgment of the Court (Fifth Chamber) of 9 March 2023

(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)

1. EU law – Interpretation – Provision which constitutes a derogating measure – Directive 2003/96 – Provisions concerning exemptions – Independent interpretation – Factors to be taken into account

   (Council Directive 2003/96)

   (see paragraph 25)

2. Tax provisions – Harmonisation of laws – Taxation of energy products and electricity – Directive 2003/96 – Tax exemption for electricity used to produce electricity – Scope

   (Council Directive 2003/96, Arts 14(1)(a), first sentence, and 21(3), second sentence)

   (see paragraphs 27-29, 31, 37, 42, operative part 1)

3. Tax provisions – Harmonisation of laws – Taxation of energy products and electricity – Directive 2003/96 – Tax exemption for electricity used to maintain the ability to produce electricity – Scope

   (Council Directive 2003/96, Art. 14(1)(a), first sentence)

   (see paragraphs 48, 50, 53, operative part 2)

See the text of the decision.