54By contrast, national legislation that would prohibit systematically the exercise of the right to deduct VAT payable on an intra-Community acquisition during the same period as that during which the same amount of VAT must be calculated, without providing for all of the relevant circumstances to be taken into account, inter alia, the good faith of the taxable person, goes beyond what is necessary, first, to ensure the correct collection of VAT where, as is apparent from the case-law referred to in paragraph 31 of the present judgment, no amount of VAT is payable to the tax authority and, second, to prevent tax evasion.
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