31It is first necessary to examine whether a tax such as the duty to which alcoholic beverages are subject pursues a specific purpose in the sense contemplated by Article 3(2) of the excise duty directive, that is to say, a purpose other than a purely budgetary one (see, to this effect, the judgment of 24 February 2000 in Case C-434/97 Commission v France [2000] ECR I-1095, paragraph 19).
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