45In this respect, it should be noted that possible practical difficulties resulting from the need to identify the portion of the energy products used by a cogeneration unit for electricity generation as compared with the generation of heat, highlighted by the French Government, cannot in any circumstances relieve the Member States of their unconditional obligation to exempt energy products used for the generation of electricity, in accordance with the first sentence of Article 14(1)(a) of Directive 2003/96. Moreover, as observed by the Advocate General in point 74 of his Opinion, it is apparent from the information provided by the Commission and Cristal Union at the hearing that it does not at all appear impossible to assess, in accordance with rules that, in the absence of detail in that directive, are for the Member States to determine, the quantity of energy products, which is liable to vary depending on the characteristics of cogeneration units, that is necessary to produce a given quantity of electricity or heat.
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