45In the absence of EU rules regarding the taking of evidence in cases of VAT fraud, those objective factors must be proven by the competent national tax authority in accordance with the rules of evidence under national law. However, those rules must not undermine the effectiveness of EU law and must be consistent with the rights guaranteed by EU law, in particular by the Charter of Fundamental Rights of the European Union (judgment of 16 October 2019, Glencore Agriculture Hungary, C‑189/18, EU:C:2019:861, paragraph 37 and the case-law cited).
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