The tax authorities may not deny the taxable person the right to deduct VAT for acquisitions of goods supplied to him on the grounds that the invoices for these acquisitions cannot be regarded as credible since:
1. the production of these goods and their supply are not could have been carried out by the issuer of these invoices because he does not have the necessary human and material resources for this purpose, and the goods have in fact been purchased from an unknown person,
2. the national accounting rules have not been observed,
3. the supply chain that resulted in those acquisitions was not economically justified and,
4. Irregularities have occurred in certain previous operations that are part of this supply chain.
Source BTW jurisprudentie
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