58It should therefore be found by analogy that the provisions of the Eighth VAT Directive do not preclude national legislation under which the right to a VAT refund may be refused where, without reasonable justification and despite having been sent formal requests for information, the taxable person has not produced the documents to prove that the substantive requirements for obtaining that refund have been satisfied before the tax authority adopts its decision. However, the same provisions do not prevent Member States from accepting the production of such evidence subsequently to that decision.
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