48However, it may be that, on occasion, that value does not reflect economic and commercial reality which, according to the case-law of the Court, is a fundamental criterion for the application for the common system of VAT. In such a case, it is for the national court to ensure, taking account of all the relevant circumstances, that there is no abuse (see, to that effect, judgment of 20 June 2013, Newey, C‑653/11, EU:C:2013:409, paragraph 39, 46 and 52).
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