Case C-189/18: Judgment of the Court (Fifth Chamber) of 16 October 2019 (request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság — Hungary) — Glencore Agriculture Hungary Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Articles 167 and 168 — Right to deduct VAT — Refusal — Fraud — Taking of evidence — Principle of respect for the rights of defence — Right to be heard — Access to the file — Article 47 of the Charter of Fundamental Rights of the European Union — Effective judicial review — Principle of equality of arms — Adversarial principle — National legislation or a national practice whereby, during an assessment of the right to deduct VAT exercised by a taxable person, the tax authority is bound by the findings of fact and legal qualifications which were made by it in the context of related administrative procedures to which that taxable person was not party)