Court of Justice 25 July 2018, C-103/17 (Case C-103/17: Judgment of the Court (First Chamber) of 25 July 2018 (request for a preliminary ruling from the Conseil d’État — France) — Messer France SAS, formerly Praxair v Premier ministre, Commission de régulation de l’énergie, Ministre de l’Économie et des Finances, Ministre de l’Environnement, de l’Énergie et de la Mer (Reference for a preliminary ruling — Harmonisation of fiscal legislation — Directive 92/12/EEC — Article 3(2) — Directive 2003/96/EC — Articles 3 and 18 — Taxation of energy products and electricity — Excise duties — Existence of another indirect tax — Conditions — National legislation providing for a contribution to the public electricity service — Definition of ‘specific purposes’ — Compliance with a minimum level of taxation))

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