Court of Justice 14 April 2021, Case C-108/20: Order of the Court (Tenth Chamber) of 14 April 2021 (request for a preliminary ruling from the Finanzgericht Berlin-Brandenburg — Germany) — HR v Finanzamt Wilmersdorf (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 167 and 168 — Right to deduct input VAT — Refusal — Fraud — Supply chain — Refusal of the right to deduct where the taxable person knew or should have known that, by his or her purchase, he or she was participating in a transaction connected to VAT fraud)

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