Judgment_paragraph 42 · Euro Tyre BV – Sucursal em Portugal v Autoridade Tributária e Aduaneira (C-21/16)

42In the second place, non-compliance with a formal requirement may lead to the refusal of an exemption from VAT if that non-compliance would effectively prevent the production of conclusive evidence that the substantive requirements have been satisfied (see judgment of 20 October 2016, Plöckl, C‑24/15, EU:C:2016:791, paragraph 46 and cited case-law).