41On the other hand, the position is different if the services are in fact supplied in that other Member State. Such a situation is contrary to the objective of the provisions of the VAT Directive determining the place where supplies of services are taxed, which is to avoid, first, conflicts of jurisdiction which may result in double taxation and, secondly, non-taxation (see, to this effect, judgment in Welmory, C‑605/12, EU:C:2014:2298, paragraph 42). Furthermore, such a situation, in that it results in VAT due in a Member State being avoided, is contrary both to the obligation of the Member States, which stems from Article 4(3) TEU, Article 325 TFEU and Articles 2, 250(1) and 273 of the VAT Directive, to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on their territory and for preventing evasion and to the principle of fiscal neutrality inherent in the common system of VAT, according to which economic operators carrying out the same transactions must not be treated differently in relation to the levying of VAT (see, to this effect, judgments in Commission v Italy, C‑132/06, EU:C:2008:412, paragraphs 37, 39 and 46; Belvedere Costruzioni, C‑500/10, EU:C:2012:186, paragraphs 20 to 22; and Åkerberg Fransson, C‑617/10, EU:C:2013:105, paragraphs 25 and 26).
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