Judgment_paragraph 60 · Staatssecretaris van Financiën v Schoenimport ‘Italmoda’ Mariano Previti vof and Turbu.com BV and Turbu.com Mobile Phone’s BV v Staatssecretaris van Financiën (C-131/13, C-163/13, C-164/13)

60Next, contrary to what Italmoda has claimed, a taxable person who has created the conditions for obtaining a right only by participating in fraudulent transactions is clearly not justified in invoking the principles of protection of legitimate expectations or legal certainty in order to oppose the refusal to grant the right in question (see, to that effect, judgments in Breitsohl, C‑400/98, EU:C:2000:304, paragraph 38, and Halifax and Others, EU:C:2006:121, paragraph 84).