Court of Justice (Second Chamber) 8 May 2013, C‑271/12 (Petroma Transports SA and Others v État belge.)

JUDGMENT OF THE COURT (Second Chamber) 8 May 2013 ( *1 ) ‛Taxation — Value added tax — Sixth Directive 77/388/EEC — Right to deduct input tax — Obligations of the taxable person — Possession of improper or inaccurate invoices — Omission of mandatory particulars — Refusal of the right to deduct — Evidence subsequent to the occurrence of the transactions invoiced — Correcting invoices — Right to