44By analogy with the Courts case-law, according to which in a field which has been exhaustively harmonised at Community level, a national measure must be assessed in the light of the provisions of that harmonising measure and not of those of primary law (see Case C-324/99 DaimlerChrysler [2001] ECR I-9897, paragraph 32, and Case C-210/03 Swedish Match [2004] ECR I-11893, paragraph 81), it is appropriate to examine the obligation to submit a simplified declaration, first, in the light of Directive 92/12, in particular the prohibition of such a formality laid down in the first subparagraph of Article 3(3), whilst leaving for the moment the issue of whether the excise duty has in fact been exhaustively harmonised at Community level.
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