26In that regard, it must be borne in mind that it follows from Articles 2 and 273 of Directive 2006/112, read in conjunction with Article 4(3) TEU, that Member States are required to take all legislative and administrative measures appropriate for ensuring collection of all the VAT due on their territory and for preventing fraud (judgment of 2 May 2018, Scialdone, C‑574/15, EU:C:2018:295, paragraph 26).