19In that regard, it should be borne in mind that it follows from Articles 2, 250(1) and 273 of the VAT Directive, and from Article 4(3) TEU that the Member States are required to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on their territory (judgments in Commission v Italy, C‑132/06, EU:C:2008:412, paragraph 37; Belvedere Costruzioni, C‑500/10, EU:C:2012:186, paragraph 20; Åkerberg Fransson, C‑617/10, EU:C:2013:105, paragraph 25; and WebMindLicenses, C‑419/14, EU:C:2015:832, paragraph 41).
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