36By way of exception to that principle of output taxation of electricity, the second sentence of the third subparagraph of Article 21(5) of Directive 2003/96 gives Member States the option of exempting electricity produced by small-scale producers for their own use, provided that they tax the energy products used for the production of that electricity.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.