35If paragraphs 1 and 2 of Article 1 of the latter directive are read in conjunction, it is clear that goods which are subject to excise duty by virtue of that directive may be subjected to indirect taxes other than the excise duty instituted by that directive if, first, such a tax is levied for one or more specific purposes and, secondly, it complies with the EU tax rules applicable to excise duty and VAT as far as determination of the tax base, calculation of the tax, chargeability and monitoring of the tax are concerned, not including the provisions on exemptions.
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