Judgment of the Court (Second Chamber), 8 May 2013

Petroma Transports SA and Others v État belge

Request for a preliminary ruling from the Cour d’appel de Mons

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

Case C‑271/12

Reports of Cases

published in the electronic Reports of Cases (Court Reports - general)