40That interpretation of point 4 of the first paragraph of Article 288 of the VAT Directive is supported by the objective pursued by the special scheme for small enterprises. In that regard, the Court held that that scheme provides for administrative simplifications intended to support the creation, activities and competitiveness of small undertakings, and to retain a reasonable relationship between the administrative charges connected with fiscal supervision and the small amounts of tax to be reckoned with. Thus, that scheme is aimed at sparing small undertakings and the tax authorities from such an administrative burden (judgments of 26 October 2010, Schmelz, C‑97/09, EU:C:2010:632, paragraphs 63 and 68, and of 2 May 2019, Jarmuškienė, C‑265/18, EU:C:2019:348, paragraph 37).
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