Asunto C-154/20: Sentencia del Tribunal de Justicia (Sala Décima) de 9 de diciembre de 2021 (petición de decisión prejudicial planteada por el Nejvyšší správní soud — República Checa) — Kemwater ProChemie s. r. o. / Odvolací finanční ředitelství [Procedimiento prejudicial — Fiscalidad — Impuesto sobre el valor añadido (IVA) — Directiva 2006/112/CE — Artículo 168 — Derecho a deducción del impuesto soportado — Requisitos materiales del derecho a deducción — Condición de sujeto pasivo del proveedor — Carga de la prueba — Denegación del derecho a deducción cuando el verdadero proveedor no ha sido identificado — Requisitos]
| Section | Serie C |
| Issuing Organization | Tribunal de Justicia de las Comunidades Europeas |
14.2.2022 ES Diario Oficial de la Unión Europea C 73/2
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