Judgment_paragraph 37 · SC Petrotel-Lukoil SA v Agenţia Naţională de Administrare Fiscală - Direcţia Generală de Administrare a Marilor Contribuabili and Agenţia Naţională de Administrare Fiscală – Direcţia Generală de Soluţionare a Contestaţiilor (C-68/18)

37First of all, it must be recalled that a provision, such as the first sentence of Article 21(3) of Directive 2003/96, which provides for an exemption from the tax rules laid down in that directive, must be interpreted strictly (see, by analogy, judgment of 5 March 2015, Statoil Fuel & Retail, C‑553/13, EU:C:2015:149, paragraph 39). However, it must be noted that the wording of that provision does not explicitly refer to the consumption of electricity produced within the premises of an establishment producing energy products that are used for the purposes of producing such products.