Judgment_paragraph 60 · Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-177/99, C-181/99)

60Second, it should be observed that in order for a Community measure concerning the VAT system to be compatible with the principle of proportionality, the provisions which it embodies must be necessary for the attainment of the specific objective which it pursues and have the least possible effect on the objectives and principles of the Sixth Directive.

Ampafrance SA v Directeur des services fiscaux de Maine-et-Loire and Sanofi Synthelabo v Directeur des services fiscaux du Val-de-Marne (C-177/99, C-181/99)

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