The EU Official Gazette published the Preliminary Ruling of the European Court of Justice (ECJ) in Case No. C-154/20 clarifying the Czech VAT deduction regulations.
ECJ Decision
It would be against the principle of fiscal neutrality and previous case laws to deny a person who is a taxable person the right to deduct VAT because:
- the true supplier of the goods or services in question has not been identified, and
- the person who is a taxable person has not proved that the supplier was a taxable person.
Source GlobalVATcompliance
Judgment: HERE
