23By virtue of Article 1(1), Directive 92/12 is concerned with products subject to excise duties and other indirect taxes which are levied, even if indirectly, on the consumption of such products. Moreover, as Braathens and the Commission have correctly pointed out, there is a direct and inseverable link between fuel consumption and the polluting substances referred to in the 1988 Law which are emitted in the course of such consumption, so that the tax at issue, as regards both the part calculated by reference to the emissions of hydrocarbons and nitric oxide and the part determined by reference to fuel consumption, which relates to carbon dioxide emissions, must be regarded as levied on consumption of the fuel itself for the purposes of Directives 92/12 and 92/81.
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