38Moreover, whilst for the products referred to in Article 3(1) of Directive 92/12, the harmonisation carried out by that directive — particularly through the standardisation of requirements for levying excise duties in the Community, to ensure the establishment and functioning of the internal market (see the fourth recital in the preamble to Directive 92/12; see also Case C-296/95 EMU Tabac and Others [1998] ECR I-1605, paragraph 22; Case C-325/99 Van de Water [2001] ECR I-2729, paragraph 39; and Case C-240/01 Commission v Germany [2004] ECR I-4733, paragraph 36) — makes it possible to avoid double taxation in relations between Member States and therefore renders unnecessary the application to those products of the provisions of Directive 83/183 concerning exemptions from excise duty on imports (see recital 20 in the preamble to Directive 92/12), conversely, it applies differently for other products.
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