Judgment_paragraph 25 · A v Finanzamt M (C-596/21)

25A taxable person is to be refused the right to deduct not only where fraud is committed by the taxable person him or herself, but also where it is established that that taxable person, to whom goods or services which served as the basis on which to substantiate the right to deduct were supplied, knew or ought to have known that, through the purchase of those goods or services, he or she was taking part in, or at least facilitated, a transaction connected with VAT fraud. Such a taxable person must, for the purposes of Directive 2006/112, be regarded as participating in or facilitating fraud, whether or not he or she profits from the resale of goods or the use of services in the context of taxable transactions subsequently carried out by him or her (see, to that effect, order of 14 April 2021, Finanzamt Wilmersdorf, C‑108/20, EU:C:2021:266, paragraphs 22 and 23, and judgment of 11 November 2021, Ferimet, C‑281/20, EU:C:2021:910, paragraphs 46 and 47 and the case-law cited).