Court of Justice (Fifth Chamber) 16 October 2019, C-270/18 (UPM France v Premier ministre and Ministre de l'Action et des Comptes publics.)

JUDGMENT OF THE COURT (Fifth Chamber) 16 October 2019 ( *1 ) (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Exemption of small producers of electricity, subject to the taxation of electricity produced — Lack, during an authorised transitional period, of an internal tax on end consumption of