38In that context, it should be pointed out that, first, the tax authorities cannot restrict themselves to examining the invoice itself. They must also take account of the additional information provided by the taxable person (judgment of 15 September 2016, Barlis 06 – Investimentos Imobiliários e Turísticos, C‑516/14, EU:C:2016:690, paragraph 44). Secondly, it is for the taxable person seeking deduction of VAT to establish that he or she meets the conditions for eligibility (see, to that effect, judgment of 21 November 2018, Vădan, C‑664/16, EU:C:2018:933, paragraph 43). The tax authorities may thus require the taxable person him- or herself to produce the evidence they consider necessary for determining whether or not the deduction requested should be granted (judgment of 15 September 2016, Barlis 06 – Investimentos Imobiliários e Turísticos, C‑516/14, EU:C:2016:690, paragraph 46 and the case-law cited).
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