Judgment of the Court (Tenth Chamber) of 3 March 2021.#Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) de la Comunidad Valenciana.#Request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana.#Reference for a preliminary ruling – Directive 2008/118/EC – General arrangements for excise duty – Article 1(2) – Other indirect taxes on excise goods – Directive 2009/28/EC – Promotion of the use of energy from renewable sources – Article 1 and Article 3(1), (2) and (3)(a), the latter paragraph read in conjunction with Article 2(k) – Directive 2009/72/EC – Common rules for the internal market in electricity – Tax on the value of electricity production – Nature and structure of the tax – Electricity from renewable sources and electricity from non-renewable sources taxed in the same way.#Case C-220/19.