27The Commission first of all rejects the possibility of applying Case 165/86 Intiem [1988] ECR 1471, which was put forward by the national court. It considers that the circumstances of the main proceedings differ from those in Intiem. In that case, employees filled up their own vehicles at the employer's expense in order to use them for their professional activities. By contrast, in the main proceedings, the lessees are not employees of Auto Lease and they use the fuel for their own needs.
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