Commentary on ECJ C-154/20 (Kemwater ProChemie) – ECJ dealt with actual supplier and related right to deduct VAT

The Court of Justice of the European Union has ruled on a question referred by the Czech Supreme Administrative Court whether the recipient of a taxable supply could be entitled to deduct VAT even if they were unable to properly prove the identity of the supplier named on the invoice.

Source Danovky

See also C-154/20 (Kemwater ProChemie) – Judgment – No Right to deduct VAT on services supplied by an unknown entity