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ECJ Press Release: Right to refuse VAT deduction

Monday, 02 July 2012   (0 Comments)
Posted by: SAIT Technical
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By Irish Tax Institute Tax Fax

In delivering judgement on two cases referred to it by Hungary, the Court of Justice of the European Union (ECJ) has ruled that the deduction of VAT cannot be refused, in principle, because of irregularities committed by the issuer of the invoice. However, that deduction must be refused if the taxable person knew, or ought to have known, that the transaction relied on as a basis for the right to deduct was connected with fraud.

Click here to download the press release.



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