18Lastly, the Commission maintains that application of the administrative concession confirmed by the 1976 instruction violates the principle of neutrality inherent in the common system of VAT. According to the Commission, that neutrality, which is designed to promote competition (Case 126/78 Nederlandse Spoorwegen [1979] ECR 2041, paragraph 7), is based on the premiss that, within each country, similar goods or services should bear the same tax burden.
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