38Among the two objectives of that scheme is that relating to the need for simplification, which must be reconciled with the objective of offsetting the input VAT borne by farmers (see, to that effect, judgments of 26 May 2005, Stadt Sundern, C‑43/04, EU:C:2005:324, paragraph 28, and of 8 March 2012, Commission v Portugal, C‑524/10, EU:C:2012:129, paragraph 50).
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