21Article 3(2) of Directive 92/12 provides that mineral oils may be subject to indirect taxation other than the excise duty established by that directive if, first, the tax pursues one or more specific purposes and if, secondly, it complies with the tax rules applicable for excise duty or VAT purposes as far as determination of the tax base, calculation of the tax, chargeability and monitoring of the tax are concerned (see EKW and Wein & Co, paragraph 30).
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