52It follows from the case-law referred to in paragraphs 46 and 51 of the present judgment that that taxable person may be refused the right of deduction only if, after an overall assessment of all the evidence and all the factual circumstances of the case, carried out in accordance with the rules of evidence laid down under national law, it is established that that taxable person has committed VAT fraud or knew, or ought to have known, that the transaction relied on as a basis for that right was connected with such a fraud (see, to that effect, judgment of 13 February 2014, Maks Pen, C‑18/13, EU:C:2014:69, paragraph 30, and order of 10 November 2016, Signum Alfa Sped, C‑446/15, not published, EU:C:2016:869, paragraph 36). Entitlement to the right of deduction can be refused only if those facts have been established to the requisite legal standard, otherwise than by assumptions (see, to that effect, order of 3 September 2020, Crewprint, C‑611/19, not published, EU:C:2020:674, paragraph 45).
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