42It is also true that preventing potential fraud, tax evasion, and abuse is an objective recognised and encouraged by the VAT Directive, so that the tax authorities must not only carry out the necessary inspections of taxable persons in order to detect VAT irregularities and fraud, but also check taxable persons’ returns, accounts and other relevant documents (see, to that effect, judgment of 21 June 2012, Mahagében and Dávid, C‑80/11 and C‑142/11, EU:C:2012:373, paragraphs 62 and 63 and the case-law cited).
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