43It should also be borne in mind that, when choosing the penalties, Member States are required to comply with the principle of effectiveness, which requires effective and dissuasive penalties to be established to counter infringements of harmonised VAT rules and to protect the financial interests of the European Union (judgment of 17 May 2023, Cezam, C‑418/22, EU:C:2023:418, paragraph 28 and the case-law cited).
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