Judgment_paragraph 71 · Eon Aset Menidjmunt OOD v Direktor na Direktsia ‘Obzhalvane I upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-118/11)

71Such legislation amounts to excluding the right to deduct VAT where the prerequisites for the existence of that right are not satisfied.