Comments on ECJ C-289/22: Due diligence in VAT is still crucial

According to the Court of Justice of the European Union, tax authorities may refuse the right to deduct input VAT only when they obtain evidence that the taxpayer’s operating pattern and transactions were fictitious and served to circumvent taxation. Otherwise, entrepreneurs have the full right to reduce the tax.

Source Prawo

See also C-289/22 (A.T.S. 2003 Vagyonvédelmi és Szolgáltató Zrt.) – Order – Whether the right to deduct input VAT can be seen as tax evasion

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