Keywords

• Reference for a preliminary ruling
• Proof
• Penalty
• Refusal
• Article 47 of the Charter of Fundamental Rights of the European Union
• Value added tax (VAT)
• Directive 2006/112/EC
• Right to deduct VAT
• Right to an effective judicial remedy
• Article 99 of the Rules of Procedure of the Court of Justice
• Articles 168, 178, 220 and 226
• Principles of fiscal neutrality, of effectiveness and of proportionality
• Conditions for the existence of a supply of goods
• Evasion