62In addition, the measures which the Member States may adopt under Article 273 of Directive 2006/112 to ensure the correct collection of VAT and to prevent evasion must not go further than is necessary to attain those objectives and must not undermine the neutrality of VAT (see, to that effect, inter alia, judgments in Gabalfrisa and Others, C‑110/98 to C‑147/98, EU:C:2000:145, paragraph 52; in Collée, C‑146/05, EU:C:2007:549, paragraph 26; in Nidera Handelscompagnie, C‑385/09, EU:C:2010:627, paragraph 49; and in Idexx Laboratories Italie, C‑590/13, EU:C:2014:2429, paragraphs 36 and 37).
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