Case C-537/22, Global Ink Trade: Judgment of the Court (First Chamber) of 11 January 2024 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — Global Ink Trade Kft. v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Refusal of the right to deduct — Obligations of the taxable person — Duty of diligence — Burden of proof — Principles of fiscal neutrality and legal certainty — Primacy of EU law — Conflict between the case-law of a national court and EU law)