43That circumstance is sufficient to conclude that, where the sales tax at issue in the main proceedings does not satisfy the essential characteristics of VAT, it will therefore avoid the prohibition laid down in Article 401 of the VAT Directive (see, by analogy, order of 12 October 2017, Palais Kaiserkron, C‑549/16, not published, EU:C:2017:761, paragraph 21).
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