Judgment_paragraph 26 · SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor (C-68/18)

26In the first place, it must be noted that the consumption of energy products, in circumstances such as those at issue in the main proceedings, cannot give rise to the application of the exception concerning the chargeable event giving rise to taxation for those energy products used to generate energy which is not itself intended for the production of energy products. That is the case, in particular, as the applicant in the main proceedings acknowledged at the hearing, as regards the use of heat produced in the combined heat and power plant of the applicant’s establishment for the purpose of heating its own premises.