41In that regard, it should be recalled that that provision is binding on Member States, subject to the option afforded them, under the second sentence of Article 14(1)(a) of Directive 2003/96, of derogating from that exemption regime for reasons relating to the protection of the environment (see, to that effect, judgment of 7 March 2018, Cristal Union, C‑31/17, EU:C:2018:168, paragraphs 26 to 28). It is not evident from the documents before the Court that the Portuguese Republic has exercised that discretion.
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