34Those substantive conditions for the right to deduct are satisfied only if the supply of goods or services to which the invoice relates has actually been carried out. The Court has held that verifying whether there is a taxable transaction must be done in accordance with the rules of evidence under national law, carrying out an overall assessment of all the facts and circumstances of the case (order of 9 January 2023, A.T.S. 2003, C‑289/22, EU:C:2023:26, paragraph 46 and the case-law cited, and judgment of 25 May 2023, Dyrektor Izby Administracji Skarbowej w Warszawie (VAT – Fictitious acquisition), C‑114/22, EU:C:2023:430, paragraph 36).
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