Judgment_paragraph 40 · 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)

40An interpretation which would result in electricity produced and used for the purposes of producing energy products, in circumstances such as those at issue in the main proceedings, benefiting automatically from the exception concerning the chargeable event giving rise to taxation laid down in the first sentence of Article 21(3) of that directive would have the effect of rendering such an option ineffective.