38It is also apparent from the case-law of the Court that measures to prevent tax evasion or avoidance may not, in principle, derogate from the rules relating to the taxable amount 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 the neutrality of VAT (see, to that effect, Kraft Foods Polska EU:C:2012:40, paragraph 28, and Case C‑271/12 Petroma Transports and Others EU:C:2013:297, paragraph 28).
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