28Second, as regards the objective pursued by Article 199(1)(g) of Directive 2006/112, it must be pointed out that, according to recital 42 in the preamble thereto, Member States should be able to introduce a reverse charge mechanism in certain sectors or for certain transactions in order to simplify the rules and counter tax evasion and avoidance. That provision thus allows the tax authorities to collect VAT imposed on the transactions at issue in cases where the debtor’s ability to pay that tax is compromised.
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