27With regard to fraud, according to the settled case-law, a taxable person is to be refused the right to deduct not only where VAT evasion is committed by the taxable person him or herself, but also where it is established that that taxable person – to whom the supply of goods or services, on the basis of which the right to deduct is claimed, was made – knew or should have known that, through the acquisition of those goods or services, he or she was participating in a transaction connected to the evasion of VAT (see, to that effect, judgments of 6 July 2006, Kittel and Recolta Recycling, C‑439/04 and C‑440/04, EU:C:2006:446, paragraph 59; of 21 June 2012, Mahagében and Dávid, C‑80/11 and C‑142/11, EU:C:2012:373, paragraph 45; and of 11 November 2021, Ferimet, C‑281/20, EU:C:2021:910, paragraph 46).
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