Judgment of the Court (Fifth Chamber) of 11 November 2021.#Ferimet SL v Administración General del Estado.#Request for a preliminary ruling from the Tribunal Supremo.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right of deduction – Article 199 – Reverse charge procedure – Principle of fiscal neutrality – Material conditions governing the right to deduct – Supplier’s status as taxable person – Burden of proof – Fraud – Abusive practice – Invoice referring to a fictitious supplier.#Case C-281/20.