40Although it does not follow from the information provided by the referring court that the national legislation at issue in the main proceedings lays down, in respect of VAT, a scheme different from that laid down in other tax matters under national law, the principle of effectiveness, on the other hand, precludes such legislation in so far as it is liable to deny, in circumstances such as those at issue in the main proceedings, a taxable person the opportunity to correct his VAT returns when he has been the subject of a tax inspection concerning the tax period relating to that correction, even though the five-year limitation period laid down by that legislation has not yet elapsed.
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