20Under the common system of VAT, the Member States are required to ensure compliance with the obligations to which taxable persons are subject, and they enjoy in that respect a certain latitude, inter alia, as to how they use the means at their disposal (judgments in Commission v Italy, C‑132/06, EU:C:2008:412, paragraph 38, and Belvedere Costruzioni, C‑500/10, EU:C:2012:186, paragraph 21).
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