Judgment_paragraph 39 · Endesa Generación SAU v Tribunal Económico Administrativo Central (C-833/21)

39However, since every tax necessarily pursues a budgetary purpose, the mere fact that a tax is intended to achieve a budgetary objective cannot, in itself, suffice – if Article 1(2) of Directive 2008/118 is not to be rendered meaningless – to preclude that tax from being regarded as having, in addition, a specific purpose within the meaning of that provision (see, to that effect, judgment of 5 March 2015, Statoil Fuel & Retail, C‑553/13, EU:C:2015:149, paragraph 38, and order of 7 February 2022, Vapo Atlantic, C‑460/21, EU:C:2022:83, paragraph 24).