MahagebenECJ2012
ECJ Taxation – VAT – Sixth Directive – Directive 2006/112/EC – Right to deduct – Conditions governing the exercise of that right – Article 273 – National measures to combat fraud – Practice of the national tax authorities – Refusal of the right to deduct in the event of improper conduct on the part of the issuer of the invoice relating to the goods or services in respect of which the exercise of that right is sought – Burden of proof – Obligation of the taxable person to satisfy himself as to the propriety of the conduct of the issuer of that invoice and to provide proof thereof
Lenaerts P
C-80/11, [2012] EUECJ C-80/11, [2011] EUECJ C-80/11
Bailii, Bailii
Directive 2006/112/EC
European, VAT
Updated: 02 November 2021; Ref: scu.460894
