Judgment_paragraph 29 · Banca popolare di Cremona Soc. coop. arl v Agenzia Entrate Ufficio Cremona (C-475/03)

29In order to prevent outcomes which are inconsistent with the objective pursued by the common system of VAT as set out in paragraphs 20 to 26 of the present judgment, any comparison of the characteristics of a tax such as IRAP with those of VAT must be made in the light of that objective. In that connection, particular attention must be paid to the need to safeguard the neutrality of the common system of VAT at all times.