Judgment of the Court (Sixth Chamber) of 4 June 2020
SC C.F. SRL v A.J.F.P.M. and D.G.R.F.P.C
Request for a preliminary ruling from the Tribunalul Cluj
Reference for a preliminary ruling — Principles of EU law — Observance of the rights of the defence — Tax procedure — Exercise of the right to deduct with regard to value added tax (VAT) — Refusal of the right to deduct on account of the allegedly improper conduct of the taxable person’s suppliers — Administrative act issued by the national tax authorities without giving the taxpayer access to the information and the documents on which the act was based — Suspicion of tax evasion — National practice pursuant to which exercise of the right to deduct is subject to the possession of supporting documents other than the tax invoice — Whether permissible
Case C-430/19
Reports of Cases
published in the electronic Reports of Cases (Court Reports - general)
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Judgment
ECLI:EU:C:2020:429 |
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