54While the Member States have in that regard a freedom to choose the applicable penalties, which may take the form of administrative penalties, criminal penalties or a combination of the two, they must nonetheless ensure that cases of serious fraud or any other serious illegal activity affecting the financial interests of the Union in customs matters are punishable by criminal penalties that are effective and that act as a deterrent (see, to that effect, judgments of 5 December 2017, M.A.S. and M.B., C‑42/17, EU:C:2017:936, paragraphs 33 to 35 and the case-law cited; of 20 March 2018, Menci, C‑524/15, EU:C:2018:197, paragraph 20, and of 2 May 2018, Scialdone, C‑574/15, EU:C:2018:295, paragraphs 34 and 35).
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