39It is apparent from the case-law that, in the light of the objectives pursued by Directive 69/335, the meaning of ‘tax’ for the purposes of that directive must, in principle, be broadly interpreted (see, to that effect, Case C-426/98 Commission v Greece [2002] ECR I-2793, paragraph 25, and Case C-22/03 Optiver and Others [2005] ECR I-1839, paragraphs 30 and 31).
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