35If that is the case where a fraud is committed by the taxable person himself, it is also the case where a taxable person knew, or should have known, that, by his purchase, he was taking part in a transaction connected with VAT fraud. A taxable person thus cannot be refused the right of deduction unless it is established on the basis of objective factors that that taxable person — to whom the supply of goods or services, on the basis of which the right of deduction is claimed, was made — knew or should have known that, through the acquisition of those goods or services, he was participating in a transaction connected with VAT fraud committed by the supplier or by another trader acting upstream or downstream in the chain of supply of those goods or services (see, to that effect, judgments of 6 December 2012, Bonik, C‑285/11, EU:C:2012:774, paragraphs 38 to 40, and of 13 February 2014, Maks Pen, C‑18/13, EU:C:2014:69, paragraphs 27 and 28).
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