Central Tax Tribunal Decision: VAT Cancellation and Rectification Obligation for Non-Received Corrective Invoice

Central Tax Tribunal issued decision in appeal against Valencia Regional Tax Tribunal
Matter concerned reduction of input VAT due to termination of private agreement
Appeal turned down as transactions were void due to contract termination
Obligation to rectify input VAT declared and deducted found to be independent of party charging tax
Regularization of deduction applied was deemed necessary as transaction had been cancelled and had no effect

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