Court of Justice 2 February 2023, C-833/21 (Endesa Generación SAU v Tribunal Económico Administrativo Central.)

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European Union · · · Cited by 1 · 02-02-2023

OPINION OF ADVOCATE GENERAL RANTOS delivered on 2 February 2023 ( 1 ) Case C‑833/21 Endesa Generación SA v Tribunal Económico Administrativo Central (Request for a preliminary ruling from the Audiencia Nacional (National High Court, Spain)) (Reference for a preliminary ruling – Taxation – Directive 2003/96/EC – Taxation of energy products and electricity – Article 14(1)(a) – Exemption of energy

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