Judgment_paragraph 69 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

69The Court has previously had occasion to clarify that, outside the limits laid down therein, Article 273 of the VAT Directive does not specify either the conditions or the obligations which the Member States may impose and therefore gives the Member States a margin of discretion with regard to the means of ensuring collection of all the VAT due on their territory and for combating fraud (see, inter alia, judgments of 17 May 2018, Vámos, C‑566/16, EU:C:2018:321, paragraph 38, and of 21 November 2018, Fontana, C‑648/16, EU:C:2018:932, paragraph 35).