71As regards that principle, it must be recalled that a national practice goes beyond what is necessary to ensure the correct collection of the tax if, in essence, it makes the right of exemption from VAT subject to compliance with formal obligations, without any account being taken of the substantive requirements and, in particular, without any consideration being given as to whether those requirements have been satisfied. Transactions must be taxed by taking into account their objective characteristics (see, by analogy, judgment of 17 October 2019, Unitel, C‑653/18, EU:C:2019:876, paragraph 27 and the case-law cited).
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