X Opinion of Advocate General Sharpston delivered on 22 May 2014. # X v Voorzitter van het managementteam van het onderdeel Belastingdienst/Z van de rijksbelastingdienst. # Reference for a preliminary ruling: Gerechtshof 's-Hertogenbosch - Netherlands. # Reference for a preliminary ruling - Directive 2003/96/EC - Taxation of energy products and electricity - Article 2(4)(b) - Dual use of energy products - Concept # Case C-426/12. TITJUR