36In that regard, the Court has already had occasion to hold that, given that Articles 90(1) and 273 of the VAT Directive do not, outside the limits laid down therein, specify either the conditions or the obligations which the Member States may impose, those provisions give the Member States a margin of discretion (see judgment in Kraft Foods Polska, C-588/10, EU:C:2012:40, paragraph 23).
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