59Second, it must be observed that the Member States have a legitimate interest in taking appropriate steps to protect their financial interests (judgment of 10 July 2008, Sonowska, C‑25/07, EU:C:2008:395, paragraph 22 and the case-law cited) and that the prevention of possible tax evasion, avoidance and abuse is an objective pursued by Directive 2008/118, as is clear from recital 31 and Article 11 and Article 39(3), first paragraph thereof.
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