73Suffice it to state that it follows from the case-law of the Court that the taxable person should be given the choice of opting between, on the one hand, the fact of bearing the administrative burden relating to deferral of the charging of the tax at issue, and, on the other, the immediate recovery of that tax. In the event that the taxpayer considers that that burden is not excessive and chooses to bear it, the burden to be borne by the tax authorities cannot be regarded as excessive either (see, to that effect, National Grid Indus, C‑371/10, EU:C:2011:785, paragraph 77).
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