Opinion of Advocate General Sharpston (European Court of Justice, 2014)
Jurisdiction: European Union
Principle law(s): Energy taxation (Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity)
Side A: Advocate General Sharpton (Government)
The Advocate General answered that "dual use" within the meaning of Article 2(4)(b) refers to where coal is used as heating fuel in a lime-kiln in order to generate carbon dioxide for the production of lime-kiln gas, which is subsequently used for the purification of the raw juice obtained from sugar beets, that process giving rise to the by-product earth foam. The Advocate General found that Member States may apply a more restrictive definition of dual use and choose to tax dual use energy products, provided they exercise their competence consistently with EU law. If a Member State chooses to apply such a narrower definition, a taxpayer cannot invoke a broader EU concept of dual use in order to obtain exoneration from a charge to tax imposed under national law.
Related laws and policies
Energy taxation (Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity)
Introduces generalised arrangements for the taxation of energy products and electricity. The Community system of minimum rates (previously confined to mineral oils) is extended to coal, natural gas and electricity. Energy products and electricity are only taxed when used as motor or heating fuel....