European Union – Taxation. Article 14(1)(a) of Council Directive (EC) 2003/96 should be interpreted as meaning that the compulsory exemption provided for in that provision applied to energy products used for electricity generation, when such products were used for the combined generation of electricity and heat within the meaning of art 15(1)(c) of that directive. The Court of Justice of the European Union so held in proceedings relating to the taxation of natural gas used by a cogeneration unit for the purposes of combined heat and electricity generation.