48In that regard, it should be borne in mind, first, that the national courts are bound to interpret, where possible, national law in a manner consistent with EU law, and that such an interpretation can, in principle, be relied on against a taxable person by the competent national tax authority (see, to that effect, judgments of 26 September 1996, Arcaro, C‑168/95, EU:C:1996:363, paragraphs 41 and 42; of 5 July 2007, Kofoed, C‑321/05, EU:C:2007:408, paragraph 45; and of 15 September 2011, Franz Mücksch, C‑53/10, EU:C:2011:585, paragraph 34).
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