20OKG submits, lastly, that the situation is analogous to that which gave rise to the judgment in Braathens (C‑346/97, EU:C:1999:291), in which the Court held that a tax, resulting from a flat-rate calculation according to the estimated quantity of hydrocarbons emitted by an aircraft, was in fact levied on the consumption of aircraft fuel and that therefore Council Directive 92/81/EEC of 19 October 1992 on the harmonisation of the structures of excise duties on mineral oils (OJ 1992 L 316, p. 12) was applicable and that the tax in question was incompatible with that directive.
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