Judgment_paragraph 51 · Zabrus Siret SRL v Direcţia Generală Regională a Finanţelor Publice Iaşi - Administraţia Judeţeană a Finanţelor Publice Suceava (C-81/17)

51Therefore, in a situation such as that at issue in the main proceedings, in view of the dominant position which the right of deduction has in the common system of value added tax, a penalty consisting of an absolute refusal of the right of deduction appears disproportionate where no evasion or detriment to the budget of the State is ascertained (judgment of 12 July 2012, EMS-Bulgaria Transport, C‑284/11, EU:C:2012:458, paragraph 70 and the case-law cited).