The tax authorities may not deny the taxable person the right to deduct VAT for acquisitions of goods supplied to him on the grounds that the invoices for these acquisitions cannot be regarded as credible since:
1. the production of these goods and their supply are not could have been carried out by the issuer of these invoices because he does not have the necessary human and material resources for this purpose, and the goods have in fact been purchased from an unknown person,
2. the national accounting rules have not been observed,
3. the supply chain that resulted in those acquisitions was not economically justified and,
4. Irregularities have occurred in certain previous operations that are part of this supply chain.
Source BTW jurisprudentie
Join the Linkedin Group on ECJ VAT Cases, click HERE
Latest Posts in "European Union"
- Commission proposes plan to protect EU steel industry from unfair impacts of global overcapacity
- European Commission Reviews EU Member States’ Use of VAT Rate Derogations
- Comments on ECJ C-535/24 (Svilosa) – VAT Deduction on Recovery Actions Not Considered Taxable Service
- CJEU Case C-726/23: Arcomet Towercranes Decision Clarifies Intra-Group VAT and Transfer Pricing Rules
- EU and Morocco reach agreement to extend preferential tariff treatment to Western Sahara
