38Only the first of those conditions is referred to in the order for reference. In that regard, it is apparent from the case-law of the Court that a specific purpose within the meaning of that provision is a purpose other than a purely budgetary purpose (judgment of 5 March 2015, Statoil Fuel & Retail, C‑553/13, EU:C:2015:149, paragraph 37, and order of 7 February 2022, Vapo Atlantic, C‑460/21, EU:C:2022:83, paragraph 23).
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