Judgment of the Court (Fifth Chamber) of 3 December 2020

Repsol Petróleo, SA v Administración General del Estado

Request for a preliminary ruling from the Tribunal Supremo

Reference for a preliminary ruling – Directive 2003/96/EC – Taxation of energy products and electricity – Article 21(3) – Absence of chargeable event giving rise to taxation – Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced

Case C-44/19

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)