European Union · Record · CJ

CELEX 62011CJ0324

Judgment of the Court (Third Chamber), 6 September 2012.#Gábor Tóth v Nemzeti Adó- és Vámhivatal Észak-magyarországi Regionális Adó Főigazgatósága.#Reference for a preliminary ruling from the Legfelsőbb Bíróság.#Taxation — VAT — Directive 2006/112/EC — Article 9 — Meaning of taxable person — Right to deduct — Refusal — Principle of tax neutrality — Issuer of the invoice removed from the business register — Issuer of the invoice having failed to declare his employees to the tax authority — Obligation of the taxable person to satisfy himself as to the propriety of the conduct of the issuer of that invoice vis-à-vis the tax authority.#Case C‑324/11.