Judgment of the Court (Sixth Chamber) of 18 March 2021

UAB “P” v Dyrektor Izby Skarbowej w B.

Request for a preliminary ruling from the Naczelny Sąd Administracyjny

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Taxes improperly invoiced – Good faith on the part of the issuer of the invoice – Risk of loss of tax revenue – Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced – Principles of fiscal neutrality and proportionality

Case C-48/20

Reports of Cases

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