62However, Member States must, in accordance with the principle of proportionality, employ means which, whilst enabling them effectively to attain the objective pursued by national legislation, are the least detrimental to the principles laid down by EU legislation, such as the fundamental principle of the right to deduct VAT (judgment of 26 April 2018, Zabrus Siret, C‑81/17, EU:C:2018:283, paragraph 50 and the case-law cited).
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