19In order to respond to that question, the Court notes that, under Article 203 of the VAT Directive, VAT is to be payable by any person who enters the VAT on an invoice and that, according to the Court’s case-law, the VAT indicated on an invoice is payable by the issuer of the invoice even in the absence of an actual taxable transaction (judgment of 8 May 2019, EN.SA., C‑712/17, EU:C:2019:374, paragraph 26).
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