European Union – Taxation. Article 21(3) of Directive (EC) 2003/96 should be interpreted as meaning that the consumption of energy products, within the curtilage of an establishment that had produced them, for the purpose of producing other energy products did not fall within the exception, laid down in that provision, concerning the chargeable event giving rise to taxation where the energy products produced by virtue of the main activity of that establishment were used for purposes other than as motor fuels or as heating fuels. The Court of Justice of the European Union so held in proceedings concerning the rejection by the Danish tax authorities of the taxpayer company's request for a refund of the energy tax paid in respect of its consumption of solvent as fuel in the relevant period.