52In any event, a Member State cannot, without going beyond what is strictly necessary to ensure proper collection of the tax, provide for the possibility of rectifying recapitulative statements relating to triangular transactions while depriving that rectification of effect by refusing to the intermediary contractor the retroactive application of Article 42 of the VAT Directive, where that contractor provides proof that the substantive conditions have been met. However, in order to penalise the failure to comply with formal requirements, the Member States may consider penalties other than the refusal to apply Article 42 of the VAT Directive, such as the imposition of a fine or financial penalty proportionate to the seriousness of the offence (see, by analogy, judgment of 15 September 2016, Senatex, C‑518/14, EU:C:2016:691, paragraph 42).
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