Judgment_paragraph 41 · Tratave – Tratamento de Águas Residuais do Ave SA v Autoridade Tributária e Aduaneira (C-672/17)

41Such a requirement, therefore, does not appear to be excessively onerous for the taxable person, the supplier of goods or services (see, by analogy, judgment of 26 January 2012, Kraft Foods Polska, C‑588/10, EU:C:2012:40, paragraph 34), a matter which is nevertheless for the referring court to ascertain.