Request for a preliminary ruling from the Conseil d'État in the case Valériane.

Must the provisions of Article 17 of the Sixth VAT Directive of 17 May 1977, which have, in essence, been reproduced in Article 168 of Directive 2006/112/EC be interpreted as meaning that, in order to refuse a taxable person the right to deduct, from the value added tax that he is liable to pay by reason of his own transactions, tax levied on invoices corresponding to goods or services that the tax authorities establish have not actually been supplied to the taxable person, it is necessary, in all cases, to examine whether it has been established that that taxable person knew, or ought to have known, that the transaction was connected with value-added-tax fraud, regardless of whether that fraud was committed on the initiative of the issuer of the invoice, its recipient or a third party?


See also: C-459/17


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Omzetbelasting

H&I: Previews


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