ECJ 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 refund of VAT – Principle of neutrality
R. Silva de Lapuerta, P
C-271/12, [2013] EUECJ C-271/12
Bailii
Updated: 27 October 2021; Ref: scu.503497
