41Nevertheless, while the Member States are competent to tax energy products, such as lubricating oils, used other than as motor fuels or as heating fuels, they must exercise their competence in that field consistently with Community law (see, to that effect, Case C-279/93 Schumacher [1995] ECR I-225, paragraph 21, and Case C-347/04 Rewe Zentralfinanz [2007] ECR I-2647, paragraph 21 and the case-law cited).
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