39In those circumstances, the application of the rate of excise duty provided for motor fuels to the heating fuels at issue in the main proceedings because of the infringement of the requirement imposed by national law to submit a list of statements from purchasers within the time limits set, where it has been held that there was no doubt as to the intended use of those products, goes further than is necessary to prevent tax avoidance and evasion (see, by analogy, judgment of 27 September 2007 in Collée, C‑146/05, EU:C:2007:549, paragraph 29).
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