Judgment_paragraph 51 · PPUH Stehcemp sp. j Florian Stefanek, Janina Stefanek, Jaroslaw Stefanek v Dyrektor Izby Skarbowej w Łodzi (C-277/14)

51The determination of the measures which may, in a particular case, reasonably be required of a taxable person wishing to exercise the right to deduct VAT in order to satisfy himself that his transactions are not connected with fraud committed by a trader at an earlier stage of a transaction depends essentially on the circumstances of that particular case (see judgment in Mahagében and Dávid, C‑80/11 and C‑142/11, EU:C:2012:373, paragraph 59, and order in Jagiełło, C‑33/13, EU:C:2014:184, paragraph 37).