40Specifically, Member States must comply not only with the provisions of the FEU Treaty, in particular Articles 30 and 110, but also with Articles 3(3) of Directive 92/12 and 1(3) of Directive 2008/118, since the latter provisions, as observed in paragraph 27 above, prohibit the levying of a tax from entailing formalities connected with the crossing of frontiers in trade between Member States (see, to that effect, judgment in Fendt Italiana, C‑145/06 and C‑146/06, EU:C:2007:411, paragraphs 42 and 44).
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