26Nevertheless, it follows, first, from Articles 2 and 273 of the VAT Directive, read in conjunction with Article 4(3) TEU, that Member States are required to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on their territory and for preventing fraud (judgment of 20 March 2018, Menci, C‑524/15, EU:C:2018:197, paragraph 18 and the case-law cited).
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