22In particular, recital 24 of that directive states that the concepts of ‘chargeable event’ and ‘chargeability of VAT’ should be harmonised if the introduction of the common system of VAT and of any subsequent amendments thereto are to take effect at the same time in all Member States. The European Union legislature thereby intended maximum harmonisation of the date on which liability to pay VAT arises in all the Member States in order to ensure the uniform collection of that tax (judgment of 16 May 2013, TNT Express Worldwide (Poland), C‑169/12, EU:C:2013:314, paragraph 31).
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