Request for a preliminary ruling from the Fővárosi Közigazgatási és Munkaügyi Bíróság in the case Signum Alfa Sped.
Are the provisions of Directive 2006/112 concerning the deduction of VAT to be interpreted as meaning that the tax authorities may in general require a taxable person, who wishes to exercise his right to deduct VAT to check, in order that the tax authorities should not treat the financial transaction as a sham, whether the issuer of the invoice for the services in respect of which he wishes to exercise the right to deduct has the necessary personal and material resources for providing the service in question, both when the service is provided and when the check is made, and whether he has satisfied his obligations as regards declaration and payment of VAT, or to be in possession of documents relating to the financial transaction, other than the invoice, that do not contain formal defects? May the issuer of the invoice be required to carry on its economic activity without any irregularity, not only at the time of the legal transaction forming the basis of the right to deduct VAT, but also at the time of the tax inspection? 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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