CELEX:62022CB0289: Case C-289/22, A.T.S. 2003: Order of the Court (Fifth Chamber) of 9 January 2023 (request for a preliminary ruling from the Fővárosi Törvényszék — Hungary) — A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt., in liquidation v Nemzeti Adó- és Vámhivatal Fellebbviteli Igazgatósága (Reference for a preliminary ruling — Article 99 of the Rules of Procedure — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Articles 167, 168 and 178 — Right to deduct input VAT — Fraud — Proof — Duty of care of the taxable person — Consideration of an infringement of the national provisions governing the supply of services at issue)