59It would be otherwise only if the importer intentionally participated in tax evasion which has jeopardised the operation of the common system of VAT, or if the breach of a formal requirement has the effect of preventing the production of conclusive evidence that the substantive requirements have been satisfied (see, by analogy, judgments of 20 October 2016, Plöckl, C‑24/15, EU:C:2016:791, paragraphs 39, 43, 44 and 46, and of 9 February 2017, Euro Tyre, C‑21/16, EU:C:2017:106, paragraphs 36 to 39 and 42).
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