26Under Article 203 of Directive 2006/112, any person who enters VAT on an invoice is liable to pay the tax indicated on that invoice. In that regard, the Court has stated that the VAT indicated on an invoice is payable by the issuer of the invoice even in the absence of an actual taxable transaction (see, to that effect, judgment of 8 May 2019, EN.SA., C‑712/17, EU:C:2019:374,, paragraph 26).
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