30It should be borne in mind in that regard that, in proceedings brought under Article 267 TFEU, the Court has no jurisdiction to check or to assess the factual circumstances of the case in the main proceedings. In the main proceedings, it is therefore for the referring court to carry out, in accordance with the rules of evidence under national law, an overall assessment of all the evidence and factual circumstances of those proceedings in order to determine, in the light of the objective evidence provided by the tax authorities, whether Maks Pen knew or should have known that a transaction relied on to give entitlement to the right to deduct was connected with tax evasion committed by its suppliers.
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