Judgment_paragraph 30 · X v Voorzitter van het managementteam van het onderdeel Belastingdienst/Z van de rijksbelastingdienst (C-426/12)

30With regard to Directive 2003/96, it follows from the very wording of the second indent of Article 2(4)(b) thereof that it ‘shall not apply’ to the dual use of energy products. As the Court has previously held in connection with the first indent of that provision, the exclusion of the products concerned from the scope of that directive means that the Member States are able to tax the energy products in question in compliance with EU law (see, to that effect, judgment in Fendt Italiana, C‑145/06 and C‑146/06, EU:C:2007:411, paragraphs 38 and 41).