28In that context, it should be recalled that although the Member States may adopt measures in order to ensure the correct levying and collection of the tax and the prevention of tax evasion’, those measures must not go further than is necessary to attain the objectives thereby pursued and may not therefore be used in such a way that they would have the effect of undermining the neutrality of VAT, which is a fundamental principle of the common system of VAT established by the relevant EU law (judgment of 11 April 2013, Rusedespred, C‑138/12, EU:C:2013:233, paragraphs 28 and 29 and the case-law cited).
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