53The question whether the taxable person has exercised sufficient diligence where he or she demonstrates, inter alia, that he or she has established internal procurement rules aimed at carrying out checks on his or her trading partners and that he or she refuses any payment in cash forms part of the assessment of the facts in the main proceedings and, consequently, falls within the exclusive jurisdiction of the national courts (see, to that effect, judgment of 16 June 2022, DuoDecad, C‑596/20, EU:C:2022:474, paragraph 37). It is for those courts to assess whether, in the light of the circumstances of that particular case, the taxable person has exercised sufficient diligence and has taken the measures which may reasonably be required of him or her in those circumstances.
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