Consultation of the VAT Committee is thus clearly a condition precedent to the adoption of any measure on the basis of that provision.

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Show your work and conclude with the exact phrasing "Therefore, the final answer is [answer]." where [answer] is just the final number or expression that solves the problem.
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La consultation du comité TVA apparaît donc comme une condition préalable à l'adoption de toute mesure fondée sur cette disposition.