Case C-58/17: Judgment of the Court (Sixth Chamber) of 18 January 2018 (request for a preliminary ruling from the Verwaltungsgericht Berlin — Germany) — INEOS Köln GmbH v Bundesrepublik Deutschland (Reference for a preliminary ruling — Environment — Scheme for greenhouse gas emission allowance trading within the European Union — Directive 2003/87/EC — Article 10a — Transitional rules for harmonised free allocation of emission allowances — Period 2013-2020 — Decision 2011/278/EU — Article 3(h) — Concept of ‘process emissions sub-installation’ — Emissions stemming from the combustion of incompletely oxidised carbon — Liquid waste — Excluded)