36As for the term ‘navigation’ within the meaning of the first subparagraph of Article 8(1)(c) of Directive 92/81, the Court, at paragraph 23 of its judgment in Deutsche See-Bastattungs-Genossenschaft, declared that all navigation activity for commercial purposes comes within the scope of the exemption from the harmonised excise duty provided for in that provision. At paragraph 25 of that judgment, the Court stated that that provision does not make any distinction as to the purpose of the navigation referred to, given that the distortions of competition which the provisions of that directive are intended to avoid can arise whatever the type of commercial navigation at issue.
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