28Lastly, as regards examination of the objectives pursued by the common flat-rate scheme, it should be borne in mind that this responds to a need for simplification. As evidenced by paragraph 29 of Harbs, that scheme aims to offset the tax charged on purchases of goods and services made by farmers by way of a flat-rate compensation payment to farmers who carry on their activity in an agricultural, forestry or fisheries undertaking when they supply agricultural products or agricultural services.
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