Judgment of the Court (Fifth Chamber) of 22 June 2023.#Endesa Generación SAU v Tribunal Económico Administrativo Central.#Request for a preliminary ruling from the Audiencia Nacional.#Reference for a preliminary ruling – Taxation of energy products and electricity – Directive 2003/96/EC – Article 14(1)(a) – Exemption of energy products used to produce electricity – Derogation – Taxation of energy products for ‘reasons of environmental policy’ – Scope.#Case C-833/21.