36It is for the tax authority, on the one hand, to provide a precise description of the constituent elements of the fraud and to adduce evidence of the fraudulent conduct and, on the other hand, to establish that the taxable person actively participated in that fraud or that he or she knew, or ought to have known, that the transaction relied on as a basis for that right was connected with that fraud. However, establishing the existence of the fraud and of the taxable person’s participation in that fraud does not necessarily entail identifying all the operators involved in the fraud and their respective conduct. It is, as was recalled in paragraph 30 of the present judgment, for the national courts to verify that the existence of those elements has been established to the requisite legal standard by the tax authority.
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