37Furthermore, the Court has already held in that regard that the Sixth Directive must be interpreted as precluding a Member State from applying to certain transactions a rule for determining the taxable amount other than the general rule laid down in Article 11A(1)(a) of that directive, when the procedure provided for in Article 27 of that directive to obtain authorisation for such derogation from that general rule has not been followed by that Member State (see, to that effect, Case C-285/10 Campsa Estaciones de Servicio [2011] ECR I-5059, paragraph 40).
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