Court of Justice 23 April 2020, C-44/19 (Repsol Petróleo, SA v Administración General del Estado.)
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European Union · · · Cited by 1 · 23-04-2020
OPINION OF ADVOCATE GENERAL SZPUNAR delivered on 23 April 2020 ( 1 ) Case C‑44/19 Repsol Petróleo, SA v Administración General del Estado (Request for a preliminary ruling from the Tribunal Supremo (Supreme Court, Spain)) Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Exemption for energy products used in an establishment
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