Case C-220/19: Judgment of the Court (Tenth Chamber) of 3 March 2021 (request for a preliminary ruling from the Tribunal Superior de Justicia de la Comunidad Valenciana — Spain) — Promociones Oliva Park SL v Tribunal Económico Administrativo Regional (TEAR) 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)