In the present case, the exemption of other materials in order to promote their use as aggregates was justified in particular by the existence of large stocks of some of those minerals, considered to be waste and to disfigure the landscape, in a number of areas. The imposition of the levy on certain aggregates which cannot be replaced by alternative products could reasonably respond to the objective of internalising the environmental costs of the production of virgin aggregates.
Quant à la taxation de certains granulats non susceptibles d'être remplacés par d'autres matériaux, elle pouvait raisonnablement répondre à l'objectif d'internaliser les coûts environnementaux liés à la production des granulats vierges.
