Request for a preliminary ruling from the Krajský soud v Ostravě (Czech Republic) lodged on 9 July 2019 — ARMOSTAV MÍSTEK s.r.o. v Odvolací finanční ředitelství

(Case C-520/19)

Language of the case: Czech

Referring court

Krajský soud v Ostravě

Parties to the main proceedings

Applicant: ARMOSTAV MÍSTEK s.r.o.

Defendant: Odvolací finanční ředitelství

Question referred

Does the existence of express national legislation relating to [joint and several] liability for missing tax in a fraudulent chain preclude tax administration authorities from refusing the person held liable under that legislation the right to deduct value added tax in accordance with the case-law of the Court of Justice of the European Union on VAT fraud? Is such a practice in that situation precluded by Article 17(1), Article 20, Article 52(1), Article 52(6), and Article 54 of the Charter of Fundamental Rights of the European Union?