Request for a preliminary ruling from the Kúria (Hungary) lodged on 20 February 2016 — Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

(Case C-114/16)

(2016/C 211/31)

Language of the case: Hungarian

Referring court

Kúria

Parties to the main proceedings

Appellant: Damien Zöldség, Gyümölcs Kereskedelmi és Tanácsadó Kft.

Respondent: Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatóság

Question referred

Are the provisions of Articles 167, 168, 178 and 179 of the VAT Directive (1) to be interpreted to the effect that the revenue authority is required to recognise, in the course of a tax audit, a taxable person’s right of deduction in circumstances in which, although there is no indication in the taxable person’s VAT return of the tax paid, the taxable person possesses invoices consistent with that directive and, during the audit, requests recognition of its right of deduction?

(1)  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).