24As a preliminary point, it must be recalled that the objective of Directive 2003/96 is, as is apparent from recitals 3 to 5 and Article 1 thereof, to create a system of harmonised taxation for energy products and electricity, within the framework of which taxation is the rule, in accordance with the conditions set out in that directive (judgment of 3 December 2020, Repsol Petróleo, C‑44/19, EU:C:2020:982, paragraph 21).
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