C-262/24Pegazus Busz Fuvarozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court – Manifest inadmissibility – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Common system of value added tax (VAT) – Right to deduct input VAT – Refusal – Tax avoidance – Obligations of the taxable person – Burden of proof – Principles of proportionality and legal certainty – Article 47 of the Charter of Fundamental Rights of the European Union – Contradiction between national case-law and EU law – Article 267 TFEU – Primacy of EU law – Obligation to make a reference for a preliminary ruling.

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