C-270/24Granulines Invest Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága

Domstolens egne nøkkelord

Reference for a preliminary ruling – Article 99 of the Rules of Procedure of the Court of Justice – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168, 178, 220 and 226 – Right to deduct input VAT – Refusal – Fraud – Proof – Recourse to a reseller with the aim of benefitting from a loan scheme – Article 219 and Article 226(7) – Details which must appear on the invoice – Date on which the supply of goods is effected – Correction of the invoice.

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