The Advocate General of the Court of Justice of the European Union on 21 September 2023 issued an opinion that Article 203 of Directive 2006/112/EC on the common system of value added tax (VAT) must be interpreted as meaning that the ostensible issuer of an invoice for fictitious transactions is liable to pay the VAT entered on them only if:
- The recipient of the invoice could not be refused deduction of input tax,…
Source: KPMG
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