38The Court has also held that, outside the limits laid down therein, Article 273 of the VAT Directive does not specify either the conditions or the obligations which the Member States may impose and therefore gives the Member States a margin of discretion with regard to the means of ensuring collection of all the VAT due on their territory and for combating fraud (judgment of 26 October 2017, BB construct, C‑534/16, EU:C:2017:820, paragraph 21 and the case-law cited).
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