Court of Justice (Fifth Chamber) 31 May 2018, C-660/16 and C-661/16 (Finanzamt Dachau v Achim Kollroß and Finanzamt Göppingen v Erich Wirtl.)

JUDGMENT OF THE COURT (Fifth Chamber) 31 May 2018 ( *1 ) (References for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Supply of goods — Article 65 — Article 167 — Payment on account for the purchase of an item not followed by delivery of that item — Supplier’s legal representatives convicted of fraud — Insolvency of the supplier — Deduction of