36In contrast to Article 8(1)(a) of Directive 92/81, which provided that Member States were to exempt mineral oils used for purposes other than as motor fuels or as heating fuels, Article 14 of Directive 2003/96, which sets out an exhaustive list of the exemptions which the Member States must apply, does not refer to energy products used other than as motor fuels or as heating fuels. By the same token, neither Article 15 nor Article 16 of Directive 2003/96, which provide for certain optional exemptions for the Member States, refers to such products.
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