38However, since every tax necessarily pursues a budgetary purpose, the mere fact that a tax is intended to achieve a budgetary objective cannot, in itself, suffice — if Article 1(2) of Directive 2008/118 is not to be rendered meaningless — to preclude that tax from being regarded as having, in addition, a specific purpose within the meaning of that provision (see, by analogy, judgment in Transportes Jordi Besora, EU:C:2014:108, paragraph 27 and the case-law cited).
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