(26)Achieving the Union air quality objectives requires a continuous effort to reduce emissions from vehicles. The use of manipulation devices as well as manipulation strategies should be prohibited under this Regulation. That prohibition is essential to safeguard those objectives. When assessing situations that could involve the use of manipulation devices or manipulation strategies, a broad assessment and interpretation of those situations should be made, in line with the case law of the Court of Justice of the European Union on defeat devices in the context of Regulation (EC) No 715/2007. Any devices or strategies that reduce the effectiveness of exhaust and non-exhaust emission limits and testing condition requirements under this Regulation, that cause a non-compliant vehicle to appear compliant or that falsify test results, should be taken into account when determining whether manipulation devices or manipulation strategies exist. Designing, constructing and assembling vehicles with such manipulation devices or manipulation strategies should be subject to penalties.