C-108/20HR v Finanzamt Wilmersdorf

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167 and 168 – Right to deduct input VAT – Refusal – Tax evasion – Supply chain – Refusal of the right to deduct where the taxable person knew or should have known that, by his or her purchase, he or she was participating in a transaction connected to VAT fraud.

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