Judgment_paragraph 18 · Enzo Di Maura v Agenzia delle Entrate – Direzione Provinciale di Siracusa (C-246/16)

18It follows that the exercise of such a power to derogate must be justified, so that the measures taken by the Member States for its implementation do not undermine the objective of fiscal harmonisation pursued by the Sixth Directive (judgment of 3 July 1997, Goldsmiths, C‑330/95, EU:C:1997:339, paragraph 18).