25As to the question whether, as maintained by the Czech Government in its written observations, referring in particular to paragraph 33 of the judgment of 26 January 2012, Kraft Foods Polska (C‑588/10, EU:C:2012:40), such a requirement may nevertheless be regarded as consistent with Article 90(2) of Directive 2006/112 in that it pursues the objectives of ensuring the correct collection of VAT, preventing evasion and eliminating the risk of loss of tax revenue, it should be noted that such targets do not allow Member States to go against the purpose and scheme of that provision and justify a derogation from Article 90(1) of that directive on grounds other than those relating to the uncertainty as to the non-payment or the definitive nature of that non-payment.
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