Judgment_paragraph 71 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

71It should be added that such a system contributes to compliance with the obligation, referred to in paragraph 60 above, incumbent on each Member State to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on its territory and for preventing evasion, in accordance, inter alia, with Article 325(1) TFEU.