Judgment_paragraph 76 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

76The Court has also held that the fact that a person other than the person liable to pay the tax acted in good faith, exhibiting all the due diligence of a circumspect trader, that he or she took every reasonable measure in his or her power and that his or her participation in abuse or fraud is excluded are points to be taken into account in deciding whether that person can be obliged to account for the VAT owed (judgments of 21 December 2011, Vlaamse Oliemaatschappij, C‑499/20, EU:C:2011:871, paragraph 26, and of 20 May 2021, ALTI, C‑4/20, EU:C:2021:397, paragraph 37).