Court of Justice 5 September 2024, C-137/23 (X v Staatssecretaris van Financiën.)

OPINION OF ADVOCATE GENERAL RANTOS delivered on 5 September 2024 ( 1 ) Case C‑137/23 [Alsen] ( i ) X v Staatssecretaris van Financiën (Request for a preliminary ruling from the Hoge Raad der Nederlanden (Supreme Court of the Netherlands)) (Reference for a preliminary ruling – Taxation – Directive 2003/96/EC – Taxation of energy products and electricity – Article 14(1)(c) – Exemption of energy