30In the second place, as regards the scheme of Directive 2003/96, it should be recalled that that directive does not seek to establish general exemptions. Thus, since Article 14(1) of Directive 2003/96 sets out an exhaustive list of the exemptions which Member States must apply in connection with the taxation of energy products and electricity, its provisions cannot be interpreted broadly without depriving the harmonised taxation established by that directive of all practical effect (judgments of 7 March 2018, Cristal Union, C‑31/17, EU:C:2018:168, paragraphs 24 and 25, and of 7 November 2019, Petrotel-Lukoil, C‑68/18, EU:C:2019:933, paragraph 40).
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