Gabor Toth v Nemzeti Ado-Es Vamhivatal Eszak-Magyarorszagi Regionalis Ado Foigazgatosaga: ECJ 6 Sep 2012

ECJ Taxation – VAT – Directive 2006/112/EC – Article 9 – Meaning of taxable person – Right to deduct – Refusal – Principle of tax neutrality – Issuer of the invoice removed from the business register – Issuer of the invoice having failed to declare his employees to the tax authority – Obligation of the taxable person to satisfy himself as to the propriety of the conduct of the issuer of that invoice vis-a-vis the tax authority

Judges:

Lenaerts, P

Citations:

C-324/11, [2012] EUECJ C-324/11

Links:

Bailii

Statutes:

Directive 2006/112/EC 9

Jurisdiction:

European

European, VAT

Updated: 05 November 2022; Ref: scu.464441