49In addition, the Court has previously held that the measures which the Member States may adopt under Article 273 of Directive 2006/112 in order to ensure the correct levying and collection of the tax and for the prevention of fraud must not go further than is necessary to attain such objectives and must not undermine the neutrality of VAT (see, by analogy, Case C-146/05 Collée [2007] ECR I-7861, paragraph 26 and case-law cited).
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