35To that end, with regard, in particular, to electricity, the EU legislature chose, as is apparent, in particular, from page 5 of the explanatory memorandum to the proposal for a Council Directive restructuring the Community framework for the taxation of energy products (OJ 1997 C 139, p. 14), to require Member States, in accordance with Article 1 of Directive 2003/96, to tax electricity distributed; the energy products used for the generation of that electricity must, as a corollary, be exempted from taxation in order to avoid the double taxation of electricity (judgment of 7 March 2018, Cristal Union, C‑31/17, EU:C:2018:168, paragraph 30).
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