45As is apparent from the order for reference, in the main proceedings the tax authorities inferred that there was no taxable supply from, in particular, the fact that the supplier, or the latter’s suppliers, did not submit all the documents required during a tax audit. Since that conclusion is contested by the claimant, it is for the national court to verify it, by carrying out, in accordance with the rules of evidence of national law, an overall assessment of all the facts and circumstances of the case (see, by analogy, Case C-273/11 Mecsek-Gabona [2012] ECR, paragraph 53, and Case C-285/11 Bonik [2012] ECR, paragraph 32).
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