C-475/24Fashion TV RO SRL and Maestro SPRL v Direcţia Generală Regională a Finanţelor Publice Galaţi - Serviciul Soluţionare Contestaţii - Administrația Județeană a Finanțelor Publice Constanța and Direcția Generală Regională a Finanțelor Publice Galați - Administrația Județeană a Finanțelor Publice Constanța – Activitatea de Inspecţie Fiscală

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct VAT – Charter of Fundamental Rights of the European Union – Article 47 – Right to an effective remedy and to a fair trial – Article 50 – Principle ne bis in idem – Discontinuance of criminal proceedings in respect of natural persons – Administrative procedure relating to a company having the capacity of taxable person – Examination of evidence obtained during the criminal proceedings – Article 99 of the Rules of Procedure of the Court of Justice – Answer which may be clearly deduced from the existing case-law.

Tolker