Judgment_paragraph 43 · T-2, družba za ustvarjanje, razvoj in trženje elektronskih komunikacij in opreme, d.o.o. (sedaj v stečaju) v Republika Slovenija (C-396/16)

43Furthermore, with regard to the criteria to be applied in the assessment of the finality or otherwise of a claim, it must be recalled that consideration of economic and commercial realities is a fundamental criterion for the application of the common system of VAT (judgments of 7 October 2010, Loyalty Management UK and Baxi Group, C‑53/09 and C‑55/09, EU:C:2010:590, paragraph 39, and of 20 June 2013, Newey, C‑653/11, EU:C:2013:409, paragraph 42).