I modsætning til hvad sagsøgte i hovedsagen og den italienske regering har gjort gældende, anfægtes denne konklusion ikke af medlemsstaternes mulighed for at beskatte de omhandlede produkter af miljøpolitiske hensyn, som er fastsat i artikel 14, stk. 1, litra a), andet punktum, i direktiv 2003/96.
Contrary to what is submitted by the defendant in the main proceedings and by the Italian Government, that finding is not invalidated by the fact that Member States may, under the second sentence of Article 14(1)(a) of Directive 2003/96, impose taxation on the products in question for reasons of environmental policy.