Dobre, judgment of 7.03.2018, C-159/17
The decision is ambiguous. Provisions of the VAT Directive allow refusal of deduction by a taxpayer not registered for VAT purposes when: (i) the taxpayer has not complied with his formal obligations, which prevented the tax authorities from ascertaining the substantive conditions for deduction (ii) or if the taxable person has committed tax fraud, which…...
The decision is ambiguous. Provisions of the VAT Directive allow refusal of deduction by a taxpayer not registered for VAT purposes when: (i) the taxpayer has not complied with his formal obligations, which prevented the tax authorities from ascertaining the substantive conditions for deduction (ii) or if the taxable person has committed tax fraud, which…...