37It follows that the ‘equivalent heating fuel or motor fuel’ within the meaning of Article 2(3) of Directive 2003/96 must be determined, first, according to the use, as heating fuel or motor fuel, to which the product at issue is put, before identifying for which of the motor fuels or the heating fuels listed in the relevant table in Annex I to Directive 2003/96 the product at issue is in fact a substitute in terms of use or, failing that, the motor fuel or heating fuel which, by its properties and intended use, is closest to that product.
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