23As regards the latter principle, in the light of which the referring court seeks the Court’s guidance as to the interpretation of Article 205 of the VAT Directive, while it is legitimate for the measures adopted by the Member States to seek to preserve the rights of the public exchequer as effectively as possible, they must not go further than is necessary for that purpose (see, to that effect, judgment of 20 May 2021, ALTI, C‑4/20, EU:C:2021:397, paragraph 33 and the case-law cited).
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