Case C-610/19: Order of the Court (Tenth Chamber) of 3 September 2020 (request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság — Hungary) — Vikingo Fővállalkozó Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Article 99 of the Rules of Procedure of the Court of Justice — Value added tax (VAT) — Directive 2006/112/EC — Articles 168, 178, 220 and 226 — Principles of fiscal neutrality, of effectiveness and of proportionality — Right to deduct VAT — Refusal — Conditions for the existence of a supply of goods — Evasion — Proof — Penalty — Article 47 of the Charter of Fundamental Rights of the European Union — Right to an effective judicial remedy)