Court of Justice (Third Chamber) 31 January 2013, C‑643/11 (LVK — 56 EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite.)
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The Court's judgment in Case C-643/11 addresses the interpretation of Council Directive 2006/112/EC regarding value added tax (VAT) obligations. It establishes that VAT entered on an invoice is payable regardless of the existence of an actual taxable transaction, while also clarifying that the right to deduct input VAT can be refused if no actual transaction occurred, particularly in cases of fraud or irregularities. The decision emphasizes that the recipient of the invoice should not be held responsible for verifying the legitimacy of the issuer's transactions unless there is clear evidence of their knowledge of potential fraud.AI
European Union · · · Cited by 2,253 · 31-01-2013
JUDGMENT OF THE COURT (Third Chamber) 31 January 2013 ( *1 ) ‛Taxation — VAT — Directive 2006/112/EC — Principle of fiscal neutrality — Right of deduction — Refusal — Article 203 — Entering of the VAT on the invoice — Chargeability — Existence of a taxable transaction — Identical determination in respect of the issuer of the invoice and its recipient — Necessity’ In Case C-643/11, REQUEST for a
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