Judgment of the Court (Tenth Chamber) of 9 December 2021.#Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství.#Request for a preliminary ruling from the Nejvyšší správní soud.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct input tax – Material conditions governing the right of deduction – Supplier’s status as taxable person – Burden of proof – Refusal of the right of deduction where the true supplier has not been identified – Conditions.#Case C-154/20.