26The Court has stated in this regard that taxes, duties and charges must in any event 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, even if they are not identical to it in every way (see Case C-200/90 Dansk Denkavit and Poulsen Trading [1992] ECR I-2217, paragraphs 11 and 14, and Case C-308/01 GIL Insurance and Others [2004] ECR I-4777, paragraph 32).
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