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European Union – Taxation. The Court of Justice of the European Union held that art 2(4)(b) of Council Directive (EC) 2003/96 had to be interpreted as meaning that the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product to produce chemical fertilisers did not constitute 'dual use' of that energy product within the meaning of that provision. However, the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product for the purposes of the same production process did constitute such 'dual use', if it was established that the sugar production process could not be completed without using the carbon dioxide generated by the combustion of coal.
European Union – Taxation. The Court of Justice of the European Union held that art 2(4)(b) of Council Directive (EC) 2003/96 had to be interpreted as meaning that the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product to produce chemical fertilisers did not constitute 'dual use' of that energy product within the meaning of that provision. However, the fact of using, first, coal as a heating fuel in the sugar production process and, secondly, carbon dioxide generated by the combustion of that energy product for the purposes of the same production process did constitute such 'dual use', if it was established that the sugar production process could not be completed without using the carbon dioxide generated by the combustion of coal.
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