78It also has to be concluded from a textual, systematic and teleological interpretation of Article 8(1) of Directive 92/81 that Article 87 EC applies in the present case. Firstly, it is apparent from the wording of that provision that the exemption from excise duty is valid only ‘without prejudice to other Community provisions’. Secondly, according to case-law, optional tax exemptions under Article 8(2) and (4) of Directive 92/81 are restricted by the general provisions aimed at protecting competition, including Article 87 EC (see, for example, Case T-184/97 BP Chemicals v Commission [2000] ECR II-3145, paragraph 62), so that the tax exemption at issue has to be restricted in the same way. Thirdly, a teleological interpretation of Article 8(1)(b) of Directive 92/81 is in keeping with the applicability of the Treaty rules on competition to the tax exemption on aviation fuel as that provision is aimed at the creation of an effective internal market and the standardisation of the conditions of competition.
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