European Court of Justice (Seventh Chamber)

C. Toader, President of the Chamber, A. Rosas and E. Jarašiūnas (Rapporteur), (Judges), E. Sharpston, Advocate General

Judgment delivered 28 July 2016*

Value added tax – Directive 2006/112 (the Principal VAT Directive), art. 167, 168, 178 to 182, 193, 206, 242, 244, 250, 252 and 273 – Right to deduct VAT – Substantive requirements – Formal requirements – Limitation period – National provisions excluding the right to deduct where there is a failure to comply with the formal requirements – Tax evasion.