Judgment of the Court (First Chamber) of 7 March 2018 (request for a preliminary ruling from the Conseil d’État — France) — Cristal Union, the legal successor to Sucrerie de Toury SA v Ministre de l’Économie et des Finances

(Case C-31/17) (1)

((Reference for a preliminary ruling - Directive 2003/96/EC - Taxation of energy products and electricity - Article 14(1)(a) - Energy products used for the generation of electricity - Obligation to exempt - Article 15(1)(c) - Energy products used for combined heat and power generation - Option to exempt or reduce the level of taxation - Natural gas intended for use in the cogeneration of heat and electricity))

(2018/C 161/13)

Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings

Applicant: Cristal Union, the legal successor to Sucrerie de Toury SA

Defendant: Ministre de l’Économie et des Finances

Operative part of the judgment

Article 14(1)(a) of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that the compulsory exemption provided for in that provision applies to energy products used for electricity generation, when such products are used for the combined generation of electricity and heat within the meaning of Article 15(1)(c) of that directive.

(1)  OJ C 112, 10.4.2017.