Judgment_paragraph 36 · Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (C-189/18)

36Since the refusal of the right of deduction is an exception to the application of the fundamental principle constituted by that right, it is incumbent on the tax authorities to establish, to the requisite legal standard, the objective evidence on which it may be concluded that the taxable person knew or should have known that the transaction relied on as a basis for the right of deduction was involved in such a fraud (see, to that effect, judgment of 13 February 2014, Maks Pen, C‑18/13, EU:C:2014:69, paragraph 29 and the case-law cited).