45In such cases of fraud, in accordance with the case-law referred to in paragraphs 42 and 43 of the present judgment, the taxable person who is liable to pay VAT must be refused the right to deduct VAT. Consequently, in so far as that taxable person cannot claim any right to deduct that tax, such a right to deduct cannot, a fortiori, be transferred to the taxable person who is jointly and severally liable for payment of that tax under the national provision transposing Article 205 of the VAT Directive.
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