It is contrary to European legislation “a national legislation which, following the initiation of a tax audit procedure, does not allow the taxable person in good faith to rectify invoices on which VAT is unduly exposed, when instead the recipient of such invoices would have been entitled to a refund of this tax if the transactions covered by these invoices had been duly declared “. This is what the EU Court of Justice declares in the sentence of 18 March 2021 in case no. C-48/20.
Source: ipsoa.it
