The Court of Justice of the European Union (CJEU) held that a supply recipient has the right to deduct value added tax (VAT) even though the supplier did not pay output VAT because of financial difficulties.
The case is: HA.EN. (C-227/21)
Source: KPMG
See also ECJ C-227/21 (HA.EN.) – Judgment – No Denial of input VAT if the seller would not pay output VAT
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