In his conclusions in Case C-571/21 on 13 October 2022 [1], AG Rantos addressed the exemption from excise duties for electricity intended to produce more electricity.
The case concerns the refusal by the German customs authorities concerning the application for an exemption from excise duties made by a local company which extracted lignite in open-air quarries and used this material for electricity production.
Source Kluwertaxblog
