European Union – Internal taxation. The third subparagraph of art 21(5) and art 14(1)(a) of Council Directive (EC) 2003/96 should be interpreted as meaning that an entity such as the one in question in the main proceedings, which generated electricity for its own use, regardless of its size and irrespective of its main economic activity, had to be regarded as a 'distributor', within the meaning of the first of those provisions, whose consumption of electricity for the production of electricity, however, came under the mandatory exemption provided for in art 14(1)(a). The Court of Justice of the European Union so held in a preliminary ruling in proceedings regarding a tax adjustment concerning the taxation of electricity consumed by a Portuguese company engaged in the production of thermal electricity.