24As the Court has already held, national derogating measures designed to prevent the evasion or avoidance of tax must be strictly interpreted and may not derogate from the basis for charging VAT laid down in Article 11 of the Sixth Directive, except within the limits strictly necessary for achieving that aim (Case 324/82 Commission v Belgium [1984] ECR 1861, paragraph 29). The question to be examined is whether those conditions are satisfied in this case.
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