37As regards the first of those conditions — the only one to which the questions referred relate — it is apparent from the case-law of the Court that a specific purpose within the meaning of Article 1(2) of Directive 2008/118 is a purpose other than a purely budgetary purpose (see, by analogy, judgments in Commission v France, C‑434/97, EU:C:2000:98, paragraph 19, and Transportes Jordi Besora, EU:C:2014:108, paragraph 23 and the case-law cited).
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