Judgment_paragraph 39 · A v Finanzamt M (C-596/21)

39That conclusion is confirmed by the objectives pursued by the obligation on the national authorities and courts to refuse the right to deduct where a taxable person knew or ought to have known that the transaction was connected with fraud. As is apparent from the case-law of the Court, that requirement is intended in particular to require taxable persons to carry out the steps which could reasonably be asked of them in any economic transaction in order to satisfy themselves that the transactions which they carry out do not result in their participation in tax evasion (see, to that effect, order of 14 April 2021, Finanzamt Wilmersdorf, C‑108/20, EU:C:2021:266, paragraph 28 and the case-law cited).