Agenda of the ECJ VAT cases – ECJ already in X-Mas modus? 1 judgment in December 2021

Decvember 9, 2021

Judgment in C-154/20 (Kemwater ProChemie)

A Czech referral

  • It is in accordance with Directive 2006/112/EC that the exercise of the right to deduct value added tax paid upstream is conditional on the taxable person’s obligation to prove that the benefit received by him in a taxable transaction was carried out by a taxable person. another taxable person, concrete?

    If the answer to the first question is in the affirmative, if the taxable person has not fulfilled the burden of proof, he may be denied the right to deduct value added tax paid upstream, even if it has not been established that that taxable person knew or could to know that by acquiring goods or services, she will be involved in a tax fraud?