36It follows that, once the tax authority has accepted, on the basis of information provided by a business, that it should be accorded the status of a taxable person, that status cannot, in principle, subsequently be withdrawn retroactively on account of the fact that certain events have or have not occurred (see, to that effect, judgment of 29 February 1996, INZO, C‑110/94, EU:C:1996:67, paragraph 21), save in cases of fraud or abuse.
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