37It must be recalled that the common flat-rate scheme for farmers is a scheme which derogates from and is an exception to the general scheme of the Sixth Directive and the VAT Directive and which must therefore be applied only to the extent necessary to achieve its objective (judgments of 15 July 2004, Harbs, C‑321/02, EU:C:2004:447, paragraph 27; of 26 May 2005, Stadt Sundern, C‑43/04, EU:C:2005:324, paragraph 27; and of 8 March 2012, Commission v Portugal, C‑524/10, EU:C:2012:129, paragraph 49).
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