21That latitude is nevertheless limited by the obligation to ensure effective collection of the EU’s own resources and not to create significant differences in the manner in which taxable persons are treated, either within a Member State or throughout the Member States. The VAT Directive must be interpreted in accordance with 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. Any action by the Member States concerning the collection of VAT must comply with that principle (see, to that effect, judgments in Commission v Italy, C‑132/06, EU:C:2008:412, paragraph 39; Commission v Germany, C‑539/09, EU:C:2011:733, paragraph 74; and Belvedere Costruzioni, C‑500/10, EU:C:2012:186, paragraph 22).
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