Case C-44/19: Judgment of the Court (Fifth Chamber) of 3 December 2020 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Repsol Petróleo SA v Administracíon General del Estado (Reference for a preliminary ruling — Directive 2003/96/EC — Taxation of energy products and electricity — Article 21(3) — Absence of chargeable event giving rise to taxation — Consumption of energy products within the curtilage of an establishment in which they were produced for the production of final energy products from which non-energy products are also inevitably produced)