28Lastly, in accordance with the settled case-law of the Court, while the choice of penalties remains within their discretion, Member States must ensure that infringements of EU law, including the harmonised rules deriving from the VAT Directive, are penalised under conditions, both procedural and substantive, which are analogous to those applicable to infringements of national law of a similar nature and importance and which, in any event, make the penalty effective, proportionate and dissuasive (see, to that effect, judgments of 21 September 1989, Commission v Greece, 68/88, EU:C:1989:339, paragraph 24; of 8 July 1999, Nunes and de Matos, C‑186/98, EU:C:1999:376, paragraph 10; and of 3 May 2005, Berlusconi and Others, C‑387/02, C‑391/02 and C‑403/02, EU:C:2005:270, paragraph 65).
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