30As the referring court and all of the interested parties which submitted observations to the Court have noted, it follows from paragraph 43 of the judgment in Fendt Italiana (EU:C:2007:411) that, even though lubricating oils used for purposes other than as motor fuels or as heating fuels fall within the definition of ‘energy products’ for the purposes of Article 2(1)(b) of Directive 2003/96, they are explicitly excluded from the scope of that directive by the first indent of Article 2(4)(b). Therefore, pursuant to Article 1(1)(a) of Directive 2008/118, those lubricating oils are not covered by the harmonised excise duty arrangements set out in the latter directive.
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