H&I 2019/33
Vădan. No VAT deduction when invoices cannot be provided. Court of Justice
CJ 21-11-2018, C-664/16 (Uitspraak) (Vădan)
- Instantie
Court of Justice of the European Union
- Datum
21 november 2018
- Zaaknummer
C-664/16
- Roepnaam
Vădan
- Vakgebied(en)
Europees belastingrecht (V)
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 21‑11‑2018
Conclusie, Court of Justice of the European Union (Advocate General), 30‑05‑2018
Beroepschrift, Court of Justice of the European Union (Reference for a preliminary ruling), 21‑12‑2016
Essentie
Vădan. No VAT deduction when invoices cannot be provided. Court of Justice
Samenvatting
Judgment of the Court of Justice in the case Vădan. Council Directive 2006/112/EC, in particular Articles 167, 168, 178(a) and 179, and the principles of the neutrality of VAT and proportionality, must be interpreted as meaning that, in circumstances such as those at issue in the main proceedings, a taxable person who is unable to provide evidence of the amount of input VAT he has paid, by producing invoices or any other document, cannot benefit from a right to deduct VAT solely on the ... Verder lezen? Log in om dit document te bekijken.