30Thus, as regards the determination of the taxable amount of transactions between taxable persons, that is to say, at a stage before VAT is paid by the end consumer, the supplier, in this case the applicant in the main proceedings, should have charged VAT to the recipient of the services, in this case the Lito group, and declared that VAT to the tax authority, which would have given him a right to deduct the VAT charged on all the goods or services that had been taken into account for his own supply of services. However, due to the fraud on the part of the applicant in the main proceedings, the provisions of Article 89(3)(2) of Law 37/1992 preclude any possibility of VAT correction and, therefore, also exercise of the right to deduct in question, which it will be for the referring court to verify.
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