Judgment_paragraph 49 · Stichting Schoonzicht v Staatssecretaris van Financiën (C-791/18)

49In that regard, it should be noted, in the third place, that, in exercising their discretion when adopting detailed rules for Articles 184 and 185 of the VAT Directive, the Member States must have regard to the aims and broad logic of that directive and, in particular, to the principle of fiscal neutrality on which the common system of VAT is based (see, by analogy, judgments of 13 March 2008, Securenta, C‑437/06, EU:C:2008:166, paragraphs 35 and 36, and of 25 July 2018, Gmina Ryjewo, C‑140/17, EU:C:2018:595, paragraph 58 and the case-law cited).