46The case may be different if non-compliance with such formal requirements effectively prevents the production of conclusive evidence that the substantive requirements have been satisfied (judgments of 12 July 2012 in EMS-Bulgaria Transport, C‑284/11, EU:C:2012:458, paragraph 71 and 11 December 2014 in Idexx Laboratories Italia, C‑590/13, EU:C:2014:2429, paragraph 39 and the case-law cited).
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