41Thus, in order to be regarded as pursuing a specific purpose within the meaning of Article 1(2) of Directive 2008/118, a tax the revenue from which is used in a predetermined allocation must itself be intended to achieve the specific purpose stated, so that there is a direct link between the use of the revenue and the purpose of the tax in question (see, to that effect, judgment of 5 March 2015, Statoil Fuel & Retail, C‑553/13, EU:C:2015:149, paragraph 41, and order of 7 February 2022, Vapo Atlantic, C‑460/21, EU:C:2022:83, paragraph 25).
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