52Consequently, if the tax authorities were to conclude that the right to deduct has been exercised fraudulently or abusively, which is a matter for the referring court to ascertain, they would be entitled to demand, with retrospective effect, repayment of the amounts deducted (judgment of 3 March 2005, Fini H, C‑32/03, EU:C:2005:128, paragraph 33 and the case-law cited).
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