According to the CJEU, Article 131 and Article 138(1) of the VAT Directive, read in conjunction with the principles of fiscal neutrality, effectiveness and proportionality, do not stand in the way of a national regulation that prohibits, during the administrative procedure leading to the adoption of the additional assessment, led – in particular after the tax audit but before the determination of that assessment – to present and accept new evidence demonstrating that the substantive requirements of Article 138(1) of the VAT Directive have been met, insofar as the principles of equivalence and effectiveness are respected.
Source BTW jurisprudentie
