57In that regard, it must be noted that Directive 2003/96 does not govern how proof of use of energy products for purposes giving rise to a right to exemption is to be adduced. On the contrary, as is clear from Article 14(1) of that directive, it gives the Member States the responsibility for laying down the conditions referred to in that provision, in order to ensure the correct and straightforward application of such exemptions and to prevent any evasion, avoidance or abuse.
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