Judgment_paragraph 39 · ITH Comercial Timişoara SRL v Agenţia Naţională de Administrare Fiscală - Direcţia Generală Regională a Finanţelor Publice Bucureşti and Agenţia Naţională de Administrare Fiscală – Direcţia Generală Regională a Finanţelor Publice Bucureşti – Administraţia Sector 1 a Finanţelor Publice (C-734/19)

39However, and even though preventing possible tax evasion, avoidance and abuse is an objective recognised and encouraged by the VAT Directive (see, inter alia, judgment of 28 February 2018, Imofloresmira – Investimentos Imobiliários, C‑672/16, EU:C:2018:134, paragraph 51), that possibility cannot lead the tax authorities to establish, where the investment is abandoned, rules of evidence, such as the presumption of the existence of abuse or fraud, the effect of which would be to make it virtually impossible or excessively difficult for taxable persons to exercise the right to deduct VAT, which is a fundamental principle of the common system of VAT.