69The applicant adds that Paragraph 4(1)(3)(a) of the MinöStG undoubtedly constitutes an act of the Federal Republic of Germany as it was adopted by the legislative bodies of that Member State. It states that that provision represents only one element in the general scheme for the taxation of mineral oils in Germany and that the Court did not call into question the legal nature, qua national measure, of the acts transposing Article 8(1)(a) and (b) of Directive 92/81 in Case C-346/97 Braathens [1999] ECR I-3419, and Case C-437/01 Commission v Italy [2003] ECR I-9861.
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