33As the Court held in the judgments cited above and in Case 295/84 Rousseau Wilmot v Organic [1985] ECR 3759, paragraph 16), the aim pursued by Article 33 of the Sixth Directive is to preclude the introduction of taxes, duties and charges which, because they are levied on the movement of goods and services in a way comparable to value added tax, would compromise the functioning of the common system of value added tax. Taxes, duties and charges must be regarded as being imposed on the movement of goods and services in a way comparable to VAT if they exhibit the essential characteristics of VAT (Dansk Denkavit and Poulsen Trading, cited above, paragraph 11).
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