28It is also apparent from case-law that measures to prevent tax evasion or avoidance may not, in principle, derogate from the basis for charging VAT except within the limits strictly necessary for achieving that specific aim. They must have as little effect as possible on the objectives and principles of the VAT Directive and may not therefore be used in such a way that they would have the effect of undermining VAT neutrality, which is a fundamental principle of the common system of VAT established by the relevant European Union legislation (see, to that effect, Goldsmiths, paragraph 21; Case C-566/07 Stadeco [2009] ECR I-5295, paragraph 39 and the case-law cited: and Case C-489/09 Vandoorne [2011] ECR I-225, paragraph 27).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.