13 judgesV. Skouris, A. Tizzano, J.N. Cunha Rodrigues, K. Lenaerts, J.-C. Bonichot, J. Malenovský, M. Safjan, K. Schiemann, G. Arestis, A. Borg Barthet, M. Ilešič, C. Toader, J.-J. Kasel
74Similarly, having observed that it follows from Articles 2 and 22 of the Sixth VAT Directive and from Article 10 EC that every Member State is under an obligation to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on its territory, and stated that, under the common system of VAT, Member States are required to ensure compliance with the obligations to which taxable persons are subject and that they enjoy in that respect a certain measure of latitude, inter alia, as to how they use the means at their disposal, the Court of Justice has added that that latitude is nevertheless limited, in particular, by the obligation to ensure effective collection of the Community’s own resources (Case C-132/06Commission v Italy [2008] ECR I-5457, paragraphs 37 to 39).