C-582/20SC Cridar Cons SRL v Administraţia Judeţeană a Finanţelor Publice Cluj and Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca

Domstolens egne nøkkelord

Reference for a preliminary ruling – Common system of value added tax – Directive 2006/112/EC – Articles 167 and 168 – Right to deduction – Refusal – Tax evasion – Taking of evidence – Suspension of examination of an administrative complaint relating to a notice of assessment refusing a right to deduction, pending the outcome of criminal proceedings – Procedural autonomy of the Member States – Principle of fiscal neutrality – Right to good administration – Article 47 of the Charter of Fundamental Rights of the European Union.

Tolker