32Furthermore, it is apparent from the information available to the Court that the national legislation at issue does not lay down any mechanism for the predetermined allocation of revenue from the IVMDH to environmental purposes. In the absence of such a predetermined allocation, as the Advocate General has observed, in essence, in points 25 and 26 of his Opinion, a tax such as the IVMDH could be regarded as being itself directed at protecting the environment and, therefore, as pursuing a specific purpose within the meaning of Article 3(2) of Directive 92/12 only if it were designed, so far as concerns its structure, and particularly the taxable item or the rate of tax, in such a way as to dissuade taxpayers from using mineral oils or to encourage the use of other products that are less harmful to the environment.
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