20As the Advocate General noted, in essence, in point 21 of his Opinion, it follows from Article 7(3) of Directive 2003/96 that the concept of ‘commercial gas oil used as propellant’ is defined by the EU legislature by reference not to the public or private nature of the entities using the gas oil, but to the purposes for which the gas oil is used, namely the transport of goods and carriage of passengers, by means of certain motor vehicles.
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