37However, in the light of the objectives pursued by Directive 2003/96, that provision relating to small producers concerns only the arrangements whereby electricity is subject to the system of harmonised taxation, in order to avoid, inter alia, as observed by the Advocate General in point 21 of his Opinion, administrative costs relating to taxation in that specific circumstance; it does not, however, affect distributor status granted under the first sentence of the third subparagraph of Article 21(5) of that directive.
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