C-512/21Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

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Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Principles of fiscal neutrality, effectiveness and proportionality – Evasion – Proof – Duty of diligence on the part of the taxable person – Taking into account of a breach of obligations arising from national provisions and from EU law relating to the safety of the food supply chain – Authority granted by the taxable person to a third party to carry out the taxable transactions – Charter of Fundamental Rights of the European Union – Article 47 – Right to a fair hearing.

Interprets