34That is why the result of a transaction concealed from the tax authority by taxable persons for VAT purposes, when it should have given rise to invoices pursuant to Article 220 of Directive 2006/112 bearing the details required by Article 226 of that directive and been declared to that authority, must be deemed, where, as in the case in the main proceedings, it stems from a reconstitution by the tax authority concerned performed in the context of an inspection of direct taxes, to include the VAT charged on that transaction.
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