Judgment_paragraph 32 · Întreprinderea Individuală Dobre M. Marius v Ministerul Finanţelor Publice – A.N.A.F. – D.G.R.F.P. Galaţi – Serviciul Soluţionare Contestaţii and A.N.A.F – D.G.R.F.P. Galaţi – A.J.F.P. Constanţa – Serviciul Inspecţie Fiscală Persoane Fizice 2 Constanţa (C-159/17)

32In particular, identification for VAT purposes, provided for in Article 214 of Directive 2006/112, and the obligation of the taxable person to state when his activity as a taxable person commences, changes or ceases, provided for in Article 213 of that directive, are only formal requirements for the purposes of control, and they cannot compromise, inter alia, the right to deduct VAT, in so far as the substantive conditions which give rise to that right have been satisfied (judgment of 9 July 2015, Salomie and Oltean, C‑183/14, EU:C:2015:454, paragraph 60).