24However, as is apparent from recital 22 of Directive 2003/96, the EU legislature considered that energy products should essentially be subject to a framework common to the Member States when used as heating fuel or motor fuel and that it is therefore in the nature and the logic of the tax system to exclude from the scope of the framework, in particular, energy products used for purposes other than as motor fuel or heating fuel. Thus, even though such products fall within the definition of ‘energy products’ for the purposes of Article 2(1) of Directive 2003/96, they are excluded from the scope of that directive by the first indent of Article 2(4)(b) thereof if they are not intended to be used as motor fuel or heating fuel (see, to that effect, judgment of 5 July 2007, Fendt Italiana, C‑145/06 and C‑146/06, EU:C:2007:411, paragraphs 35 and 43).
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