48The interdependence of the two objectives pursued by the Directive means that the EU legislature could legitimately take the view that it had to include a special scheme for small undertakings, and that, because of that interdependence, that twofold objective could best be achieved at EU level (see, to that effect, judgment in Vodafone and Others, C‑58/08, EU:C:2010:321, paragraph 78).
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