ECJ (Judgment Of The Court) Taxation – Common system of value added tax – Directive 2006/112/EC – Deduction of input tax – Supplies made – Tax inspection – Supplier not having the necessary resources – Concept of tax evasion – Obligation to make a finding of tax evasion of the court’s own motion – Requirement that the service actually be supplied – Requirement to keep accounts in sufficient detail – Legal proceedings – National court prohibited from classifying the tax evasion as a criminal offence and adversely affecting the applicant’s situation
JL da Cruz Vilaca, P
C-18/13, [2014] EUECJ C-18/13
Bailii
Directive 2006/112/EC
European
VAT
Updated: 30 November 2021; Ref: scu.521831
