36To that end, with regard to the production of electricity, the EU legislature made the choice, as is apparent from, in particular, page 5 of the Explanatory Memorandum to the Proposal for a Council Directive restructuring the Community framework for the taxation of energy products (OJ 1997 C 139, p. 14), to require Member States, in accordance with Article 1 of Directive 2003/96, to tax the electricity produced; the energy products used to produce that electricity must, as a corollary, be exempted from taxation in order to avoid the double taxation of electricity (see, to that effect, judgment of 7 March 2018, Cristal Union, C‑31/17, EU:C:2018:168, paragraph 30).
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