Request for a preliminary ruling from the Conseil d’État (France) lodged on 23 January 2017 — Sucrerie de Toury SA v Ministre de l’économie et des finances

(Case C-31/17)

(2017/C 112/30)

Language of the case: French

Referring court

Conseil d’État

Parties to the main proceedings

Appellant on a point of law: Sucrerie de Toury SA

Respondent in the appeal on a point of law: Ministre de l’économie et des finances

Question referred

Do energy products used for combined heat and electricity generation come exclusively within the scope of the optional power to exempt conferred by Article 15(1)(c) of Council Directive 2003/96/EC of 27 October 2003 (1) or do they also come, as regards the proportion of those products the consumption of which corresponds to the generation of electricity, within the scope of the obligation to exempt provided for by Article 14(1)(a) of that directive?

(1)  Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51).