45The Court has already held that it is necessary to avoid emissions of installations being taken into account twice in the allocation of allowances, since Directive 2003/87 and Decision 2011/278 preclude double counting of emissions and the double allocation of allowances (see, to that effect, judgment of 8 September 2016, Borealis and Others, C‑180/15, EU:C:2016:647, paragraphs 70 to 73).
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