C-534/16Finančné riaditeľstvo Slovenskej republiky v BB construct s.r.o

Domstolens egne nøkkelord

Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Inclusion in the register of taxable persons for VAT — National law requiring provision of a guarantee — Combating fraud — Charter of Fundamental Rights of the European Union — Freedom to conduct a business — Principle of non-discrimination — Principle ne bis in idem — Principle of non-retroactivity.

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