62In those circumstances, the refusal by the national authorities, in a case such as that of the main proceedings, to exempt heavy fuel oils from excise duty on the sole ground that the person declared by the authorised warehousekeeper as being their consignee does not have the status of end-user authorised under national law to receive energy products exempt from excise duty, without it being checked, on the basis of the evidence provided, whether the basic requirements necessary for those heavy fuel oils to be used for purposes giving entitlement to exemption are met at the time of their removal from the tax warehouse, goes beyond what is necessary to ensure the correct and straightforward application of those exemptions and to prevent any evasion, avoidance or abuse (see, by analogy, judgment of 27 September 2007 in Collée, C‑146/05, EU:C:2007:549, point 29).
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