According to the CJEU, Articles 9 and 11 of the VAT Directive must be interpreted as meaning that the parties to an agreement establishing a partnership without legal personality, which has not been registered with the tax authorities before the start of the relevant activity, are not together with the taxable person who of the VAT on the taxable transaction can be regarded as ‘taxable persons’.The VAT Directive and the principles of proportionality and fiscal neutrality must be interpreted as meaning that a taxable person who does not have an invoice issued in his name need not be granted the right to deduct input VAT charged by another party to an association without legal personality is paid for the purpose of carrying out the economic activity of that association, even if the taxable person is liable for VAT in respect of that activity, if there is no objective evidence that the goods and services at issue in the main proceedings actually supplied or granted to him at an earlier stage by taxable persons for the benefit of his own transactions subject to VAT.even if the taxable person is subject to VAT in respect of that activity, if there is no objective evidence that the goods and services at issue in the main proceedings have actually been previously supplied or supplied to him by taxable persons for the benefit of his own business subject to VAT actions.even if the taxable person is subject to VAT in respect of that activity, if there is no objective evidence that the goods and services at issue in the main proceedings have actually been previously supplied or supplied to him by taxable persons for the benefit of his own business subject to VAT actions.
Source BTW jurisprudentie
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