Court of Justice (First Chamber) 25 July 2018, C-103/17 (Messer France SAS v Premier ministre and Others.)

JUDGMENT OF THE COURT (First Chamber) 25 July 2018 ( *1 ) (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