Det forelagte spørgsmål skal derfor besvares med, at artikel 14, stk. 1, litra a), i direktiv 2003/96, for så vidt som det i denne bestemmelse er fastsat, at energiprodukter, der anvendes til produktion af elektricitet, fritages for den i direktivet foreskrevne beskatning, har direkte virkning, således at den kan påberåbes af en borger for de nationale retter — for så vidt angår en periode, hvor den pågældende medlemsstat ikke inden for den fastsatte frist har gennemført direktivet — under en tvist med denne stats afgiftsmyndigheder som den, der foreligger i hovedsagen, med henblik på at udelukke anvendelsen af en national lovgivning, som er uforenelig med denne bestemmelse, og følgelig opnå refusion af en afgift, som er i strid hermed.
The answer to the question referred must therefore be that Article 14(1)(a) of Directive 2003/96, in so far as it provides for the exemption from taxation under that directive of energy products used to produce electricity, has direct effect in the sense that it may be relied upon by an individual before national courts — in relation to a period of time during which the Member State concerned was in default of its obligation to transpose that directive into its national law within the prescribed period — in a dispute, such as that in the main proceedings, between that individual and the customs authorities of that State, for the purpose of having national legislation which is incompatible with that provision disapplied and, consequently, obtaining a refund of tax which infringed that provision.