Judgment_paragraph 42 · Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-80/11, C-142/11)

42Therefore, it is a matter for the national authorities and courts to refuse to allow the right to deduct where it is established, on the basis of objective evidence, that that right is being relied on for fraudulent or abusive ends (see, to that effect, Fini H, paragraphs 33 and 34; Kittel and Recolta Recycling, paragraph 55; and Case C-414/10 Véleclair [2012] ECR, paragraph 32).