34Thus, the Court has repeatedly held that, in order to ensure that all VAT revenue is collected, and thereby that the financial interests of the European Union are protected, the Member States have freedom to choose the applicable penalties, which may take the form of administrative penalties, criminal penalties or a combination of the two (judgments of 26 February 2013, Åkerberg Fransson, C‑617/10, EU:C:2013:105, paragraph 34; of 5 December 2017, M.A.S. and M.B., C‑42/17, EU:C:2017:936, paragraph 33; and of 20 March 2018, Menci, C‑524/15, EU:C:2018:197, paragraph 20).
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