Case C-512/21: Judgment of the Court (Tenth Chamber) of 1 December 2022 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Aquila Part Prod Com S.A v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Taxation — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right to deduct VAT — Principles of fiscal neutrality, effectiveness and proportionality — Fraud — Proof — Obligation of care of the taxable person — Taking into consideration of an infringement of the obligations arising from national provisions and EU law relating to the safety of the food chain — Authority given by the taxable person to a third party to enter into the taxed transactions — Charter of Fundamental Rights of the European Union — Article 47 — Right to a fair trial)