Judgment_paragraph 34 · Euro Tyre BV – Sucursal em Portugal v Autoridade Tributária e Aduaneira (C-21/16)

34According to the Court’s case-law, such a national measure goes further than is necessary to ensure the correct collection of the tax if, in essence, it makes the right of exemption from VAT subject to compliance with formal obligations, without any account being taken of the substantive requirements and, in particular, without any consideration being given as to whether those requirements have been satisfied. Transactions should be taxed taking into account their objective characteristics (judgment of 20 October 2016, Plöckl, C‑24/15, EU:C:2016:791, paragraph 38 and the case-law cited).