182In that context, in order to ensure the protection of the financial interests of the European Union, it is for the Member States, inter alia, to adopt the measures necessary to guarantee the effective and comprehensive collection of own resources, namely the revenue from the application of a uniform rate to the harmonised VAT assessment bases (see, to that effect, judgments of 5 December 2017, M.A.S. and M.B., C‑42/17, EU:C:2017:936, paragraphs 31 and 32 and the case-law cited, and of 5 June 2018, Kolev and Others, C‑612/15, EU:C:2018:392, paragraphs 51 and 52). Similarly, Member States are required to take effective measures to recover sums wrongly paid to the beneficiary of a subsidy funded in part from the budget of the European Union (judgment of 1 October 2020, Úrad špeciálnej prokuratúry, C‑603/19, EU:C:2020:774, paragraph 55).
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