Judgment of the Court (Second Chamber) of 14 May 2020.#AGROBET CZ, s.r.o. v Finanční úřad pro Středočeský kraj.#Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Deduction of input tax – Excess VAT – Excess VAT withheld following the initiation of a tax inspection procedure – Request for refund of the portion of the excess relating to transactions not covered by that procedure – Refusal of the tax authority.#Case C-446/18.