25Accordingly, in order to assess whether the consumption, in the combined heat and power plant of an establishment, of energy products produced in that establishment is capable of falling within the scope of the exception laid down in the first sentence of Article 21(3) of Directive 2003/96, it is necessary to focus on the purpose of such consumption (see, to that effect, judgment of 6 June 2018, Koppers Denmark, C‑49/17, EU:C:2018:395, paragraph 32).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.