ource Curia
Order of the Court (Tenth Chamber) of 23 November 2017
The principles of fiscal neutrality and effectiveness of the common system of value added tax must be interpreted as precluding a Member State from refusing to allow the recipient of a supply to deduct input value added tax, where, with respect to the same transaction, value added tax is collected a first time from the provider of the goods or service, since he included it on the invoice he issued, then a second time from the purchaser, in situations in which national legislation does not provide for the possibility of adjusting the value added tax where there is a tax adjustment notice.
Other
If the local legislation does not allow for the correction of invoices, a recipient to a supply should have the right to deduct input VAT if the supply is subject to
reverse-charge, even if the recipient has already deducted input VAT on an invoice containing VAT issued by a supplier.
Thus, the claimant should have the right to deduct VAT credit both on the reverse-charge as well as on the invoice issued by the supplier as the local legislation does not allow corrections of invoices after a tax audit is completed.
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