44Moreover, Article 22(8) of the Sixth Directive, in the version resulting from Article 28h thereof, gives Member States the option of adopting measures to ensure the correct collection of the tax and the prevention of tax evasion, provided that they do not go further than is necessary to attain those objectives (see, to that effect, Collée, paragraph 26, and R, paragraph 45). Such measures may not therefore be used in such a way that they would have the effect of undermining the neutrality of VAT, which is a fundamental principle of the common system of VAT (see Teleos and Others, paragraph 46, and Collée, paragraph 26).
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