Advocate General Mengozzi has given an opinion in the case Paper Consult.

Council Directive 2006/112/EC must be interpreted as precluding national rules, such as those at issue in the main proceedings, which entail, even where no tax evasion no loss of tax revenues has been established, systematic and definitive refusal of a value added tax deduction to a taxpayer having paid value added tax on transactions concluded with an operator declared ‘inactive' under those rules, notwithstanding the fact that the declaration of inactivity of the operator in question, which is contingent on there being a risk of tax evasion, is publicly and easily accessible to any taxable person in the Member State in question. 



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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