37However, the measures which the Member States may adopt under Article 273 of the VAT Directive to ensure the correct collection of the tax and to prevent evasion must not go further than is necessary to attain such objectives and must not undermine the neutrality of VAT (see judgments in Nidera Handelscompagnie, C‑385/09, EU:C:2010:627, paragraph 49, and Klub, C‑153/11, EU:C:2012:163, paragraph 50).
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