Judgment of the Court (Third Chamber) of 21 June 2012.
Mahagében Kft v Nemzeti Adó- és Vámhivatal Dél-dunántúli Regionális Adó Főigazgatósága (C-80/11) and Péter Dávid v Nemzeti Adó- és Vámhivatal Észak-alföldi Regionális Adó Főigazgatósága (C-142/11).
References for a preliminary ruling: Baranya Megyei Bíróság and Jász-Nagykun-Szolnok Megyei Bíróság - Hungary.
Taxation - VAT - Sixth Directive - Directive 2006/112/EC - Right to deduct - Conditions governing the exercise of that right - Article 273 - National measures to combat fraud - Practice of the national tax authorities - Refusal of the right to deduct in the event of improper conduct on the part of the issuer of the invoice relating to the goods or services in respect of which the exercise of that right is sought - Burden of proof - Obligation of the taxable person to satisfy himself as to the propriety of the conduct of the issuer of that invoice and to provide proof thereof.
Joined cases C-80/11 and C-142/11.
Reports of Cases
Not yet published (General Report - Section 'Information on unpublished decisions')
Links to the texts