Judgment_paragraph 25 · Dual Prod SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca - Comisia regională pentru autorizarea operatorilor de produse supuse accizelor armonizate (C-412/21)

25In that regard, it should be recalled that, within the scope of Directive 2008/118, the purpose of which is to establish a harmonised general system of excise duties, the prevention of fraud and abuse is a common objective of both EU law and the laws of the Member States. First, those Member States have a legitimate interest in taking appropriate steps to protect their financial interests and, secondly, the prevention of possible tax evasion, avoidance and abuse is an objective pursued by that directive, as recitals 15 and 16 and Article 16 thereof confirm (see, to that effect, judgment of 13 January 2022, MONO, C‑326/20, EU:C:2022:7, paragraphs 28 and 32 and the case-law cited).