Operative part
On those grounds, the Court (Fifth Chamber) hereby rules: The first sentence of Article 21(3) of Council Directive 2003/93/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity must be interpreted as meaning that, where an establishment producing energy products intended for use as motor fuel or as heating fuel consumes energy products which it has itself produced and that, by that process, also inevitably obtains non-energy products from which economic value is derived, the portion of the consumption leading to the production of such non-energy products does not fall within the exemption concerning the chargeable event giving rise to the taxation of energy products provided for in that provision.
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