19It should be recalled that Article 21(3) of the Sixth Directive permits, as a rule, Member States to enact measures under which a person is to be jointly and severally liable to pay a sum in respect of VAT payable by another person made liable by one of the provisions of Article 21(1) and (2) (see Case C-384/04Federation of Technological Industries and Others [2006] ECR I-4191, paragraph 28).