61It should, however, be borne in mind that Article 1(2) of Directive 2008/118 refers, as is clear from paragraph 57 of the present judgment, only to indirect taxes, other than ‘excise duty’, which are levied directly or indirectly on the consumption of ‘excise goods’, such as those listed in Article 1(1) of that directive (judgment of 4 June 2015, Kernkraftwerke Lippe-Ems, C‑5/14, EU:C:2015:354, paragraph 59).
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