The tax authorities may not refuse the right to deduct on the sole ground that the taxable person has failed to fulfill the obligations arising from national provisions or Union law relating to the safety of the food chain. Failure to comply with those obligations may be one of the elements that the tax authorities may take into account in order to prove both the existence of VAT fraud and the participation of that taxable person in that fraud, even if no prior decision of the administrative body competent to establish such non-compliance.
Source BTW jurisprudentie
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