44It follows that, as regards establishing the material conditions governing the right to deduct VAT, where the identity of the true supplier is not mentioned on the invoice relating to the goods or services on the basis of which the right to deduct VAT is exercised, a taxable person must be refused that right if, taking into account the factual circumstances and notwithstanding the evidence provided by that taxable person, the information necessary to verify that that supplier had the status of taxable person is lacking.
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