35As is clear from Article 131 of Directive 2006/112, it is for the Member States to lay down the conditions for the application of the exemption of intra-Community supplies of goods with a view to ensuring the correct and straightforward application of those exemptions and to prevent any possible fraud, evasion and abuse. It is important to note, however, that when they exercise their powers, Member States must comply with the general principles of law which form part of the legal order of the European Union, which include, in particular, the principles of legal certainty and proportionality (see, to that effect, Case C-384/04 Federation of Technological Industries and Others [2006] ECR I-4191, paragraphs 29 and 30, and Case C-271/06 Netto Supermarkt [2008] I-771, paragraph 18).
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