Court of Justice 22 May 2014, C‑426/12 (X v Voorzitter van het managementteam van het onderdeel Belastingdienst/Z van de rijksbelastingdienst.)

OPINION OF ADVOCATE GENERAL SHARPSTON delivered on 22 May 2014 ( 1 ) Case C‑426/12 X (Request for a preliminary ruling from the Gerechtshof ’s-Hertogenbosch (Netherlands)) ‛Directive 2003/96/EC — Community framework for the taxation of energy products and electricity — Dual use energy products’ 1.