Court of Justice 2 May 2025, Case C-501/24, Klinka-Geo Trans: Order of the Court (Sixth Chamber) of 2 May 2025 (request for a preliminary ruling from the Fővárosi Törvényszék – Hungary) – Klinka-Geo Trans Földmunkavégző Ipari, Kereskedelmi és Szolgáltató Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling – Article 53(2) and Article 99 of the Rules of Procedure of the Court of Justice – Manifest lack of jurisdiction – Manifest inadmissibility – Questions the answer to which may be clearly deduced from the Court’s existing case-law – Taxation – Common system of value added tax (VAT) – Right to deduct input VAT – Refusal – Obligations of the taxable person – Burden of proof – Principles of proportionality and legal certainty – Article 47 of the Charter of Fundamental Rights of the European Union – Contradiction between national case-law and EU law – Article 267 TFEU – Primacy of EU law – Obligation to make a reference for a preliminary ruling)

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