42Without it being necessary to ascertain whether the expression ‘small value’ is a concept of European Union law or implicitly refers back to national law – those Member States which submitted observations and the European Commission having argued for the latter interpretation – it must be held that, in view of the wording, context and objectives of the second sentence of Article 5(6) of the Sixth Directive, that provision does not contain the guidance necessary for defining uniformly and precisely that expression. The Member States therefore have a certain margin of discretion as regards the interpretation of that provision, provided that they do not fail to have regard to the objective and role of the provision at issue within the scheme of the Sixth Directive (see, by analogy, Case C-72/05 Wollny [2006] ECR I-8297, paragraph 28).
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