41In that respect, the VAT Directive does not, in principle, preclude Member States from adopting legislation or publishing a circular in order to specify the level of diligence required of a taxable person and to guide the tax authorities in their assessment by laying down criteria in that regard. Indeed, under the first paragraph of Article 273 of that directive, Member States may impose obligations other than those provided for by that directive where they consider such obligations necessary in order to ensure the correct collection of VAT and to prevent evasion.
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