26It follows in particular that Member States are required to check taxable persons’ returns, accounts and other relevant documents, and to calculate and collect the tax due (see judgments in Commission v Italy, C‑132/06, EU:C:2008:412, paragraph 37; Profaktor Kulesza, Frankowski, Jóźwiak, Orłowski, C‑188/09, EU:C:2010:454, paragraph 21; and Enel Maritsa Iztok 3, C‑107/10, EU:C:2011:298, paragraph 52).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.