42The formal requirements for that right, by contrast, regulate the rules governing its exercise and monitoring thereof and the smooth functioning of the VAT system, such as the obligations relating to accounts, invoicing and filing returns. Those requirements are set out in Articles 18 and 22 of the Sixth Directive (see, to that effect, judgments in Commission v Netherlands, EU:C:2001:596, paragraph 71; Collée, EU:C:2007:549, paragraphs 25 and 26; Ecotrade, EU:C:2008:267, paragraphs 60 to 65; Nidera Handelscompagnie, EU:C:2010:627, paragraphs 47 to 51; Kopalnia Odkrywkowa Polski Trawertyn P. Granatowicz, M. Wąsiewicz, EU:C:2012:107, paragraphs 41 and 48; and Tóth, EU:C:2012:549, paragraph 33).
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