61However, Article 401 of the VAT Directive does not preclude, no more than did Article 33 of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1), the maintenance or introduction of a tax which does not display one of the essential characteristics of VAT (see, by analogy, judgment of 7 August 2018, Viking Motors and Others, C‑475/17, EU:C:2018:636, paragraph 38 and the case-law cited).
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