Judgment_paragraph 42 · ЕТ „Маya Маrinova“ v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-576/15)

42In that regard, the Court notes that fraudulent acts of a taxable person, such as concealing supplies and revenue, must not hinder the collection of VAT. In the light of Article 273 of the directive and the case-law cited in the previous paragraph, it is for the national competent authorities to re-establish the situation that would have prevailed in the absence of tax evasion.