Case C-270/18: Judgment of the Court (Fifth Chamber) of 16 October 2019 (request for a preliminary ruling from the Conseil d’État — France) — UPM France v Premier ministre, Ministre de l’Action et des Comptes publics (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Third subparagraph of Article 21(5) — Exemption of small producers of electricity, subject to the taxation of electricity produced — Lack, during an authorised transitional period, of an internal tax on end consumption of electricity — Article 14(1)(a) — Obligation to exempt energy products and electricity used to produce electricity)