23As regards the first of those conditions, it is apparent from the case-law of the Court that a specific purpose within the meaning of Article 3(2) of Directive 92/12 is a purpose other than a purely budgetary purpose (see Commission v France, paragraph 19; EKW and Wein & Co, paragraph 31; and Case C-491/03 Hermann [2005] ECR I-2025, paragraph 16).
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