Judgment_paragraph 38 · Euro Tyre BV – Sucursal em Portugal v Autoridade Tributária e Aduaneira (C-21/16)

38It must be noted that, according to Court’s case-law, however, there are only two situations in which the failure to meet a formal requirement may result in the loss of entitlement to an exemption from VAT (see, to that effect, judgment of 20 October 2016, Plöckl, C‑24/15, EU:C:2016:791, paragraph 43).