59In the second place, non-compliance with a formal requirement may justify refusal to apply Article 42 of the VAT Directive if that non-compliance would effectively prevent the production of conclusive evidence that the substantive requirements have been satisfied (see, by analogy, judgment of 9 February 2017, Euro Tyre, C‑24/16, EU:C:2017:106, paragraph 42 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.