24Second, it should be recalled that the general scheme of Directive 2003/96 does not, it is true, seek to establish general exemptions (see, to that effect, judgments of 1 December 2011, Systeme Helmholz, C‑79/10, EU:C:2011:797, paragraph 23, and of 21 December 2011, Haltergemeinschaft, C‑250/10, not published, EU:C:2011:862, paragraph 19).
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