97Should the referring court find that Enteco Baltic acted in good faith and took all the steps which could reasonably be asked of it to satisfy itself that the import and supply transactions which it carried out did not result in its participation in tax evasion, it must be recalled that, in accordance with settled case-law, the principle of legal certainty precludes a Member State which has initially accepted the documents submitted by the vendor as evidence establishing entitlement to an exemption for a supply from subsequently requiring that vendor to account for the VAT on that supply, because of fraud by the purchaser of which the vendor had and could have had no knowledge (see, to that effect, judgments of 27 September 2007, Teleos and Others, C‑409/04, EU:C:2007:548, paragraph 50, and of 14 June 2017, Santogal M-Comércio e Reparação de Automóveis, C‑26/16, EU:C:2017:453, paragraph 75).
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