Request for a preliminary ruling from the Hoge Raad der Nederlanden in the case Mobile Phone's.

Should the national authorities and judicial bodies, on the basis of the law of the European Union, refuse the right to deduct where it is established, on the basis of objective evidence, that there was VAT fraud in respect of the goods concerned and that the taxable person knew or should have known that he was participating therein, even if the national law does not make provision under those circumstances for refusing the right to deduct?



Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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