33In that respect, the Court notes that, according to settled case-law, which was admittedly developed in circumstances different from those in the main proceedings, it is not contrary to EU law to require a trader to take every step which could reasonably be required of him or her to satisfy himself or herself that the transaction which he or she is effecting does not result in his or her participation in VAT fraud (judgments of 27 September 2007, Teleos and Others, C‑409/04, EU:C:2007:548, paragraph 65, and of 21 June 2012, Mahagében and Dávid, C‑80/11 and C‑142/11, EU:C:2012:373, paragraph 54).
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