52It follows that the diligence required of the taxable person and the measures which may reasonably be required of him or her to satisfy him or herself that, through his or her acquisition, he or she is not participating in a transaction connected with fraud committed by a trader at an earlier stage of a transaction depend on the circumstances of the case and, in particular, on whether or not there are indications available to the taxable person, at the time of his or her acquisition, pointing to an infringement or fraud. Accordingly, where there are indications of fraud, the taxable person may be expected to exercise greater diligence. However, the taxable person cannot be required to carry out complex and far-reaching checks, such as those which the tax authority has the means to carry out.
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