Judgment of the Court (Second Chamber) of 8 May 2013.
Petroma Transports SA and Others v Belgian State.
Reference for a preliminary ruling: Cour d'appel de Mons - Belgium.
Taxation - Value added tax - Sixth Directive 77/388/EEC - Right to deduct input tax - Obligations of the taxable person - Possession of improper or inaccurate invoices - Omission of mandatory particulars - Refusal of the right to deduct - Evidence subsequent to the occurrence of the transactions invoiced - Correcting invoices - Right to refund of VAT - Principle of neutrality.
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