27Second, under Article 325(1) TFEU, Member States are required to counter fraud and any other illegal activities affecting the financial interests of the European Union through effective deterrent measures. The financial interests of the European Union include, in particular, revenue arising from VAT (judgment of 20 March 2018, Menci, C‑524/15, EU:C:2018:197, paragraph 19 and the case-law cited).
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