29In those circumstances, the system laid down by Article 8(2) of Directive 92/81, which concerns the possibility for Member States of applying total or partial exemptions or reductions in the rate of duty to mineral oils used under fiscal control, and particularly the concept of navigation on inland waterways, appearing in Article 8(2) (b), cannot be a conclusive factor in interpreting the extent of the obligatory exemptions provided for in Article 8(1).
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