Judgment_paragraph 60 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

60Thus, it follows, inter alia, from Articles 2 and 273 of the VAT Directive, read in conjunction with Article 4(3) TEU and Article 325(1) TFEU, that the Member States are required to take all legislative and administrative measures appropriate for ensuring collection of all VAT due on their territory and for preventing tax evasion (see, to that effect, judgments of 19 October 2017, Paper Consult, C‑101/16, EU:C:2017:775, paragraph 47; of 20 March 2018, Menci, C‑524/15, EU:C:2018:197, paragraph 18; and of 17 May 2018, Vámos, C‑566/16, EU:C:2018:321, paragraph 37).