36With regard, in the first place, to the general scheme of Directive 2003/87 and of Decision 2011/278, it must be held from the outset that the taking into account of emissions stemming from the combustion of incompletely oxidised carbon comes, as is already evident from paragraphs 25 to 31 of the present judgment, within the framework of a specific regime for two reasons, since that taking into account occurs, first, for the purpose of the application of the transitional rules relating to the free allocation of emission allowances and, second, in respect of the final so-called ‘fallback’ option represented by process emissions. It follows that Article 3(h)(iv) of Decision 2011/278 cannot be interpreted broadly (see, by analogy, judgment of 7 April 2016, Holcim (Romania) v Commission, C‑556/14 P, not published, EU:C:2016:207, paragraph 48).
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