Order of the Court (Fifth Chamber) of 9 January 2023.#A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., 'f.a.', v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága.#Reference for a preliminary ruling – Article 99 of the Rules of Procedure – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Articles 167, 168 and 178 – Right to deduct input VAT – Tax evasion – Proof – Duty of care of the taxable person – Consideration of an infringement of the national provisions governing the supply of services at issue.#Case C-289/22.