11Article 1(1) of that directive provides:‘Without prejudice to national provisions on fiscal marking, Member States shall apply a fiscal marker in accordance with the provisions of this Directive to:– all gas oil falling within CN code 27100069 which has been released for consumption … and has been exempt from, or subject to, excise duty at a rate other than that laid down in Article 5(1) of [Council] Directive 92/82/EEC [of 19 October 1992 on the approximation of the rates of excise duties on mineral oils (OJ 1992 L 316, p. 19), repealed and replaced by Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (OJ 2003 L 283, p. 51)];– …’
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