(Judgment) Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112 / EC – Supply of goods – Article 65 – Article 167 – Payment of an advance payment for the acquisition of a non-monitored good of the delivery of the latter – Criminal conviction of the legal representatives of the supplier for fraud – Insolvency of the supplier – Deduction of the tax paid upstream – Conditions – Articles 185 and 186 – Regularization by the national tax authority – Conditions
Citations:
ECLI:EU:C:2018:372, [2018] EUECJ C-660/16
Links:
Jurisdiction:
European
VAT
Updated: 22 April 2022; Ref: scu.616955