28It should be recalled that the Court has already had occasion to rule that Article 12 of Directive 69/335, the wording of which is substantially the same as that of Article 6 of Directive 2008/7, is an exception to the prohibition in principle of taxes with the same characteristics as capital duty in Article 10 of Directive 69/335, itself substantially reproduced in Article 5(1) of Directive 2008/7 (see, to that effect, inter alia, Fantask and Others, paragraph 20).
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