38It must be added that observance of the principle of VAT neutrality does not preclude the possibility for Member States, pursuant to Article 273 of Directive 2006/112, to adopt penalties aimed at combating tax fraud, and more broadly, the requirement imposed on those States, pursuant to Article 325(1) and (2) TFEU, to counter illegal activities affecting the financial interests of the European Union through effective and deterrent measures, and to take the same measures to counter fraud affecting the financial interests of the Union as they take to combat fraud affecting their own financial interests (see, to that effect, judgment of 5 December 2017, M.A.S. and M.B., C‑42/17, EU:C:2017:936, paragraph 30). It is in the context of such penalties, and not by the determination of the taxable amount within the meaning of Articles 73 and 78 of Directive 2006/112, that fraud such as that at issue in the main proceedings must be punished.
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