Judgment_paragraph 41 · Viking Motors AS and Others v Tallinna linn and Maksu- ja Tolliamet (C-475/17)

41In order to prevent outcomes which are inconsistent with the objective pursued by the common system of VAT as set out in paragraphs 31 to 37 above, any comparison of the characteristics of a tax such as the sales tax at issue in the main proceedings, with those of VAT must be made in the light of that objective. In that connection, particular attention must be paid to the need to safeguard the neutrality of the common system of VAT at all times (see, to that effect, judgment of 3 October 2006, Banca popolare di Cremona, C‑475/03, EU:C:2006:629, paragraph 29).