34 Iz sudske prakse Suda također proizlazi kako opseg formalnosti određenih od strane navedene države članice, koje porezni obveznik mora poštivati kako bi mogao izvršavati pravo na odbitak PDV‐a, ne smiju prelaziti ono što je neophodno potrebno za kontrolu ispravne primjene postupka obrnute porezne obveze i osiguranja naplate PDV‐a (vidjeti, u tom smislu, gore navedenu presudu Bockemühl, t. 50. i onu od 30. rujna 2010., Uszodaépítő, C‐392/09, Zb., str. I‐8791., t. 38.).
34 It is also apparent from the Court’s case-law that the scope of the formalities laid down by the Member State concerned, which must be complied with by a taxable person in order to be able to exercise the right to deduct VAT, should not exceed what is strictly necessary for the purposes of verifying the correct application of the reverse charge procedure and ensuring that the VAT is collected (see, to that effect, Bockemühl, paragraph 50, and Case C-392/09 Uszodaépítő [2010] ECR I-8791, paragraph 38).EurLex-2 EurLex-2