cauzele 80 si 142 2011 tva drept deducere

8/10/2019 Cauzele 80 Si 142 2011 TVA Drept Deducere

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NOUTAT !PATU "# LU$%U &U%!P%U"#NTA L#'!LAT# %#$#N( N)O !T# ro *+ +n

Textul sentineiC-80/11, C-142/11;Proulgat -n *ata *+:

21.06.2012#u' #uro/is+r '+ritso3

$#& $urt+a #uro/+ana *+ &ustiti+$urt+a int+rnational alt

U# Uniun+a #uro/+anN+3iin* a/+lail: n+unosut7

The deduction of !T cannot "e refused, in principle, "ecause of irre#ularities co$$itted "% the issuer of the in&oice

Prini/iul *+ gi*ar+ al ur8ii:

(Taxation VAT Sixth Directive Directive 2006/112/EC Right to deduct Conditions governing the exercise o that right Artic!e 2"# $ationa! %easures toco%&at raud 'ractice o the nationa! tax authorities Reusa! o the right to deduct in the event o i%roer conduct on the art o the issuer o the invoice re!ating tothe goods or services in resect o )hich the exercise o that right is sought *urden o roo +&!igation o the taxa&!e erson to satis, hi%se! as to the roriet, othe conduct o the issuer o that invoice and to rovide roo thereo-

n &oin+* $as+s $-011 an* $-14211,

%#)#%#N$#! 3or a /r+liinar; ruling un*+r Artil+ 26< T)#U 3ro t+ =aran;a >+g;+i =?r@sg Bungar;C an* t+ &szNag;Dun!zolnoD >+g;+i =?r@sg Bungar;C,a*+ ; *+isions o3 9 )+ruar; an* 9 >ar 2011, r++iE+* at t+ $ourt on 22 )+ruar; an* 2F >ar 2011, in t+ /ro++*ings

Mahagben kft

E

Nemzeti Ad- s Vmhivatal Dl-dunntli Regionlis Ado FigazgatsgaB$011C,

an*

!te" Dvid

E

Nemzeti Ad- s Vmhivatal #szak-alf$ldi Regionlis Ad FigazgatsgaB$14211C,

T# $OU%T BTir* $a+rC,

o/os+* o3 G. L+na+rts, Pr+si*+nt o3 t+ $a+r, &. >al+noEsDH, #. &usz, '. Ar+stis an* T. Eon "anIitz B%a//ort+urC, &u*g+s,

A*Eoat+ '+n+ral: P. >+ngozzi,

%+gistrar: $. !trJol, A*inistrator,

aEing r+gar* to t+ Iritt+n /ro+*ur+ an* 3urt+r to t+ +aring on 15 >ar 2012,

a3t+r onsi*+ring t+ os+rEations suitt+* on +al3 o3:

K the %unga"ian &ove"nment, ; >. )+r, G. !z?MMrt@ an* G. V+r+s, ating as Ag+nts,

K the 'panish (o&ern$ent,; !. $+nt+no u+rta, ating as Ag+nt,

K the 'nited (ingdom &ove"nment, ; P. >os+r, =arrist+r,

K the )u"o*ean +ommission, ; V. =ottDa, A. !i/os an* $. !oula;, ating as Ag+nts,

aEing *+i*+*, a3t+r +aring t+ A*Eoat+ '+n+ral, to /ro++* to Mu*g+nt Iitout an O/inion,

#i&es the follo)in#

*ud#$ent

1

T+s+ r+3+r+n+s 3or a /r+liinar; ruling on+rn t+ int+r/r+tation o3 !it $ounil "ir+tiE+


2/7

T+ r+3+r+n+s aE+ ++n a*+ in tIo s+ts o3 /ro++*ings +tI++n, 3irst, >aag+n D3t B.ahag&enC an* t+ N+z+ti A*@ s ViEatal "l*unntli %+gionlis

A*@ )igazgat@sga B%+gional "ir+torat+'+n+ral 3or Ta o3 "l"unntliC, an*, s+on*, >r "Ei* an* t+ N+z+ti A*@ s ViEatal QszaDal3Jl*i %+gionlis A*@

)igazgat@sga B%+gional "ir+torat+'+n+ral 3or Ta o3 QszaDAl3Jl*iC, on+rning t+ r+3usal o3 t+ ta autoriti+s to alloI t+ rigt to *+*ut in/ut Ealu+ a**+* ta

B.VATC on transations onsi*+r+* to + sus/iious.

+e#al context

uropean nion la)

F

Pursuant to Artil+s 411 an* 41F t+r+o3, "ir+tiE+ 2006112 r+/+al+* an* r+/la+*, as 3ro 1 &anuar; 200


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Aor*ing to Paragra/ F5B1CBaC o3 tat LaI, unl+ss ot+rIis+ /r+sri+* ; t+ LaI on Taation, t+ rigt o3 *+*ution a; onl; + ++ris+* ; /+rsons Io ol*

*ou+ntation att+sting to t+ aount o3 ta arg+*. nEoi+s, si/li3i+* inEoi+s an* *ou+nts Ii taD+ t+ /la+ o3 an inEoi+, a*+ out in t+ na+ o3 t+

taal+ /+rson, ar+ to + onsi*+r+* to onstitut+ su *ou+ntation.

15

Paragra/ 44B5C o3 t+ LaI on VAT /roEi*+s:

.The issuer o the invoice or si%!iied invoice sha!! &e resonsi&!e or the veracit, o the inor%ation given therein4 The taxation rights o the taxa&!e erson indicated as

the urchaser in the receit %a, not &e ca!!ed into =uestion i that erson acted )ith due di!igence as regards the chargea&!e event &earing in %ind the circu%stances

under )hich the goods )ere su!ied or the services eror%ed4

The disputes in the $ain proceedin#s and the uestions referred for a preli$inar% rulin#

Case C-80/11

16

On 1 &un+ 200aag+n onlu*+* a ontrat Iit %@a+g;G+rt D3t B.RC 3or t+ su//l; o3 un/ro+ss+* aaia logs +tI++n 1 &un+ an* F1 "+++r 200aag+n. Altoug, *uring tat ins/+tion, t+ tIo ontrating /arti+s *+lar+* tat t+; a*

not r+tain+* t+ *+liE+r; not+s, >aag+n sus+u+ntl; an*+* oE+r o/i+s o3 22 *+liE+r; not+s to t+ ta autoriti+s as /roo3 tat t+ t ransations at issu+ a* taD+n

/la+.

1=; *+ision *at+* 1 &un+ 2010, t+ ta autorit; +stalis+* a ta *+t on t+ /art o3 >aag+n an*, 3urt+ror+, i/os+* on it a 3in+ an* lat+ /a;+nt surarg+ on

t+ asis tat >aag+n a* no rigt o3 *+*ution in r+s/+t o3 tos+ inEoi+s issu+* ; %G. aEing r+gar* to t+ r+sult o3 t+ ins/+tion arri+* out at %Gs /r+is+s,

tos+ inEoi+s oul* not, t+ ta autorit; onlu*+*, + r+gar*+* as aut+nti.

19

>aag+ns a*inistratiE+ a//+al against t+ *+ision o3 1 &un+ 2010 Ias r+M+t+* ; t+ *+3+n*ant in t+ ain /ro++*ings. Tat r+M+tion Ias as+*, int+r alia, on

t+ 3in*ing tat %G, as t+ issu+r o3 t+ inEoi+s in u+stion, a* not ++n al+ to /ro*u+ an; *ou+nts +Ei*+ning t+ orr+s/on*ing transations, su as *+liE+r;

not+s, tat it oul* not aE+ a* t+ uantit; o3 goo*s in*iat+* on tos+ inEoi+s an* tat it *i* not aE+ an a//ro/riat+ lorr; 3or *+liE+r; o3 tos+ goo*s, nor an;

*ou+ntar; +Ei*+n+ o3 t+ /ri+ /ai* 3or t+ir trans/ortation. >or+oE+r, >aag+n a* not at+* Iit *u+ *ilig+n+ Iitin t+ +aning o3 Paragra/ 44B5C o3 t+

LaI on VAT sin+ it a* not, int+r alia, +D+* I+t+r %G Ias an +isting taal+ /+rson an* I+t+r it Ias in /oss+ssion o3 t+ goo*s Ii >aag+n Iis+* to

/uras+.

20

>aag+n rougt an ation +3or+ t+ =aran;a >+g;+i =?r@sg B%+gional $ourt, =aran;aC s++Ding to otain annul+nt o3 t+ ta *+t, 3in+ an* lat+ /a;+nt

surarg+ i/os+* on it. t lai+*, int+r alia, tat it a* at+* Iit *u+ *ilig+n+ at t+ ti+ o3 onlu*ing t+ ontrat a*+ Iit %G. ts rol+ in t+ t ransation Ias, it

ont+n*+*, liit+* to E+ri3;ing tat t+ su//l;ing o/an; Ias r+gist+r+*, a* a ta r+gistration nu+r an* Ias a/al+ o3 arr;ing out t+ transation in u+stion. t

a* also satis3i+* its+l3 as to t+ ualit; an* uantit; o3 t+ goo*s at t+ ti+ o3 *+liE+r; at its r+gist+r+* o33i+, Ii Ias t+ /la+ o3 su//l; an* sal+ aor*ing to tatontrat.

21

T+ =aran;a >+g;+i =?r@sg *outs tat t+ rigt to *+*ut VAT an + r+3us+* +r+l; +aus+ t+ issu+r o3 t+ inEoi+ *i* not +nt+r t+ /uras+ o3 t+ goo*s

on+rn+* in its aounts, an* tat, Iitout a lorr;, it Ias unal+ to *+liE+r t+ goo*s, +E+n toug it stat+* tat it a* su//li+* t+ goo*s an* +t its oligations as to

*+laration an* /a;+nt o3 t+ ta.

22

TaDing t+ Ei+I tat t+ outo+ o3 t+ ain /ro++*ings *+/+n*s on t+ int+r/r+tation o3 #uro/+an Union laI, t+ =aran;a >+g;+i =?r@sg *+i*+* to sta; t+

/ro++*ings an* to r+3+r t+ 3olloIing u+stions to t+ $ourt 3or a /r+liinar; ruling:

.(1- ust Directive 2006/112 &e interreted as %eaning that a taxa&!e erson )ho u!i!s the %ateria! conditions or the right to deduct VAT in accordance )ith the

rovisions o that directive %a, &e derived o his right to deduct &, nationa! !eg is!ation or ractice that rohi&its deductions in resect o VAT aid )hen a roduct is

&ought )here the invoice is the on!, va!id docu%ent that conir%s that the roduct )as so!d and the taxa&!e erson is not in ossession o an, docu%ent ro% the

issuer o the invoice )hich certiies that it )as in ossession o the roduct and cou!d have su!ied it or satisied its o&!igations as regards dec!arationB a, a e%&er

State re=uire the reciient o the invoice to &e in ossession o a docu%ent roving that it is in ossession o the roduct or that the roduct )as su!ied or de!ivered

to it to ensure the correct co!!ection o VAT and to revent evasion under Artic!e 2"# o the DirectiveB

(2- 5s the concet o due di!igence set out in 'aragrah ::(- o the >a) on VAT co%ati&!e )ith the rinci!es o neutra!it, and roortiona!it, a!read, uhe!d severa!

ti%es &, the Court o ustice in connection )ith the a!ication o Directive 2006/1123 i in a!,ing that concet the tax authorit, and esta&!ished case?!a)

re=uire the reciient o the invoice to ascertain )hether the issuer o the invoice is a taxa&!e erson )hether it has entered goods urchased in its records and is in

ossession o the urchase invoice and )hether it has satisied its o&!igations as to dec!aration and a,%ent o VATB

(#- ust Artic!es 16" and 1"8(a- o the Directive 2006/112 &e interreted as %eaning that the, rec!ude nationa! !egis!ation or ractice that re=uires a taxa&!e erson

receiving an invoice to veri, co%!iance )ith the !a) &, the co%an, issuing the invoice in order or the or%er to assert his right to deductB

Case C----142/11

2F

T+ *is/ut+ in t+ ain /ro++*ings in $as+ $14211 on+rns tIo *istint transations.

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)irst, >r "Ei* a* un*+rtaD+n, un*+r a IorDs ontrat, to arr; out Earious onstrution IorDs. A3t+r /+r3oran+ o3 tat ontrat in >a; 2006, t+ /roM+t *+E+lo/+rs

ag+nt issu+* t+ +rti3iat+ o3 o/l+tion o3 t+ IorD Ii in*iat+* 1 992 ours IorD+* on t+ asis o3 att+n*an+ r+gist+rs stating, int+r alia, t+ start an* +n* *at+s

o3 t+ IorD, t+ /la+ I+r+ t+ IorD Ias arri+* out, t+ na+, *at+ o3 irt an* signatur+ o3 t+ IorD+rs as I+ll as >r "Ei*s na+ an* sta/.

25

"uring a ta ins/+tion on+rning tat transation, >r "Ei* stat+* tat + *i* not aE+ an; +/lo;++s o3 is oIn an* tat + a* us+* a suontrator, >r >t, to

arr; out t+ IorD. + Ias unal+ to na+ t+ in*iEi*ual IorD+rs +/lo;+* ; tat suontrator. T+ 3++ sti/ulat+* in t+ agr+++nt +tI++n >r "Ei* an* >r >t

Ias /ai* on t+ asis o3 t+ +rti3iat+ o3 o/l+tion o3 t+ IorD.

26

Ta ins/+tions soI+* tat >r >t also *i* not aE+ an; +/lo;++s or +ui/+nt n++ssar; to arr; out t+ IorD in r+s/+t o3 Ii t+ inEoi+s a* ++n issu+*

an* tat + a* +r+l; r+/ro*u+* t+ inEoi+s o3 anot+r suontrator. T+ latt+r, Io Ias t+ 3at+rinlaI o3 >r >t, *i* not aE+ an; r+gist+r+* +/lo;++s*uring t+ /+rio* in u+stion an* a* not 3il+* a ta r+turn 3or t+ ta ;+ar at issu+.

2r >t a* not atuall; arri+* out an; suontrat+* atiEiti+s. #E+n toug t+

ins/+tions arri+* out a* not *is/ut+* t+ 3at tat t+ IorD a* in*++* taD+n /la+, or tat it a* ++n arri+* out ; t+ IorD+rs na+* in t+ att+n*an+ r+gist+rs,

it Ias not /ossil+ to *+t+rin+ a*+uat+l; 3or l+gal /ur/os+s Ii ontrator a* arri+* out t+ IorD an* Ii un*+rtaDing a* +/lo;+* tos+ IorD+rs. n tos+

irustan+s, t+ ta autorit; 3oun*, t+ inEoi+s r++iE+* ; >r "Ei* *i* not r+3l+t a g+nuin+ +onoi transation an* I+r+ t+r+3or+ 3ititious. >or+oE+r, it 3oun*,

>r "Ei* a* not at+* Iit *u+ *ilig+n+ Iitin t+ +aning o3 Paragra/ 44B5C o3 t+ LaI on VAT.

2

!+on*, in 2006 >r "Ei* a* un*+rtaD+n to arr; out 3or a o/an; +rtain IorD Ii + o/l+t+* using anot+r suontrator. oI+E+r, at t+ ti+ o3 t+ ta

ins/+tion, t+ latt+r suontrator Ias alr+a*; in liui*ation. t Ias not /ossil+ to ontat its 3or+r r+/r+s+ntatiE+ an* no *ou+nt Ias suitt+* to t+ liui*ator.

Aor*ing to t+ ta autorit;, t+r+ Ias no +Ei*+n+ tat t+ /ri+ an* t+ /arti+s in*iat+* on t+ inEoi+ issu+* ; tat suontrator I+r+ g+nuin+. >or+oE+r, in t+

Ei+I o3 tat autorit;, >r "Ei* a* not at+* Iit *u+ *ilig+n+ as r+uir+* ; t+ LaI on VAT +aus+ + a* not satis3i+* is+l3 tat tat suontrator a* t+

n++ssar; r+sour+s to arr; out t+ IorD in u+stion.

29

n tos+ irustan+s, t+ ta autorit; r+3us+* t+ rigt to *+*ut r+sulting 3ro t+ tIo transations at issu+, +l* tat >r "Ei* a* inurr+* a VAT *+t an*

i/os+* on i a 3in+ an* a lat+ /a;+nt surarg+.

F0

>r "Ei* rougt an ation +3or+ t+ &szNag;Dun!zolnoD >+g;+i =?r@sg B%+gional $ourt, &szNag;Dun!zolnoDC against t+ *+ision taD+n ; t+ ta autorit;,

laiing, int+r alia, tat + a* soIn *u+ *ilig+n+. + stat+* tat + Ias satis3i+* tat t+ +onoi transation a* atuall; taD+n /la+ an* tat + a* +D+* t+

status o3 t+ inEoi+ issu+r as a taal+ /+rson. + oul* not + +l* lial+ 3or an; 3ailur+ on t+ /art o3 t+ suontrator to 3ul3il is ta oligations.

F1

T+ &szNag;Dun!zolnoD >+g;+i =?r@sg is unsur+ as to I+t+r t+ taal+ /+rson as t+ rigt to *+*ut in/ut VAT Iitout arr;ing out su//l++ntar; ins/+tions

in t+ as+ I+r+ t+ ta autorit; *o+s not +stalis n+glig+nt or int+ntional on*ut in r+gar* to /ossil+ ta aEoi*an+, attriutal+ to t+ inEoi+ issu+r is+l3 or to

t+ issu+rs o3 ot+r inEoi+s r++iE+* ; i, o3 Ii t+ r+i/i+nt o3 t+ inEoi+, na+l; t+ taal+ /+rson, Ias not aIar+ or in Ii + *i* not ollu*+.

F2

Tat ourt taD+s t+ Ei+I tat, in t+ ligt o3 t+ /roEisions o3 t+ !it "ir+tiE+, t+ taal+ /+rson ++rising t+ rigt o3 VAT *+*ution is not suM+t to strit liailit;

in r+lation to t+ inEoi+s a**r+ss+* to i an* annot + a*+ to +ar t+ ur*+n o3 /roo3 o3 t+ on*ut r+uir+* ; Paragra/ 44B5C o3 t+ LaI on VAT I+r+ t+r+is 3ault on t+ /art o3 t+ issu+r o3 tos+ inEoi+s.

FF

n tos+ irustan+s, t+ &szNag;Dun!zolnoD >+g;+i =?r@sg *+i*+* to sta; t+ /ro++*ings an* to r+3+r t+ 3olloIing u+stions to t+ $ourt 3or a /r+liinar;

ruling:

.(1- Are the rovisions re!ating to VAT deductions in the3 Sixth Counci! Directive and as regards 200" in Directive 2006/112 to &e interreted as %eaning that

the right o deduction o a taxa&!e erson %a, &e restricted or rohi&ited &, the tax authorit, on the &asis o strict !ia&i!it, i the invoice issuer cannot guarantee that

the invo!ve%ent o urther su&contractors co%!ied )ith the ru!esB

(2- Fhere the tax authorit, does not disute that the econo%ic activit, detai!ed in the invoice actua!!, too@ !ace nor that the or% o the invoice co%!ies )ith the !ega!

rovisions %a, the authorit, !a)u!!, rohi&it a VAT reund i the identit, o the other su&contractors used &, the invoice issuer cannot &e deter%ined or invoices have

not &een issued in accordance )ith the ru!es &, the !atterB

(#- 5s a tax authorit, )hich rohi&its the exercise o the right o deduction in circu%stances such as those descri&ed in the second =uestion3 o&!iged to ensure during

its rocedures that the taxa&!e erson )ith the right o deduction )as a)are o un!a)u! conduct ossi&!, engaged in or the urose o tax avoidance o the co%anies

&ehind the su&contracting chain or even co!!uded in such conductB

F4

=; or*+r o3 t+ Pr+si*+nt o3 t+ $ourt o3 15 &un+ 2011, $as+s $011 an* $ -14211 I+r+ Moin+* 3or t+ /ur/os+s o3 t+ Iritt+n an* oral /ro+*ur+s an* o3 t+

Mu*g+nt.

Consideration of the uestions referred

F5

)irst o3 all, it ust + not+* tat, aEing r+gar* to t+ Earious *at+s o3 t+ 3ats in t+ ain /ro++*ings, t+ u+stions suitt+* r+3+r to ot t+ !it "ir+tiE+ an*

"ir+tiE+ 2006112. As Ias not+* at /aragra/ F o3 t+ /r+s+nt Mu*g+nt, t+ latt+r *ir+tiE+ as not, in /rini/l+, a*+ at+rial ang+s to t+ !it "ir+tiE+. n

/artiular, t+ /roEisions o3 tos+ tIo *ir+tiE+s Ii ar+ r+l+Eant in t+ ont+t o3 t+ as+s in t+ ain /ro++*ings ar+, in +ss+n+, i*+ntial. n tos+ irustan+s,

it is su33ii+nt to +ain+ t+ u+stions r+3+rr+* in r+lation to t+ /roEisions o3 "ir+tiE+ 2006112 Bs++, to tat +33+t, &oin+* $as+s $-1010 an* $-1110 !Wa; an*

Ot+rs X2011Y #$% 0000, /aragra/s 2 an* 49 to 51C.

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The uestions referred in Case C----142/11

F6

=; t+s+ u+stions, Ii it is a//ro/riat+ to +ain+ tog+t+r, t+ r+3+rring ourt asDs, in +ss+n+, I+t+r Artil+s 16


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Given that the refusal of the right to deduct in accordance with paragraph 45 of the present judgment is an exception to the application of the fundamental principle

constituted by that right, it is for the tax authority to establish, to the requisite legal standard, the objective evidence which allows the conclusion to be drawn that the

taxable person knew, or ought to have known, that the transaction relied on as a basis for the right to deduct was connected with fraud committed by the supplier or by

another trader acting earlier in the chain of supply.

5

!n the light of the foregoing considerations, the answer to the questions referred in "ase "#$4%&$$ is that 'rticles $(), $(*+a, $)*+a, %%+$ and %%( of -irective

%(&$$% must be interpreted as precluding a national practice whereby the tax authority refuses a taxable person the right to deduct, from the '/ which he is liable to

pay, the amount of the '/ due or paid in respect of the services supplied to him, on the ground that the issuer of the invoice relating to those services, or one of his

suppliers, acted improperly, without that authority establishing, on the basis of objective evidence, that the taxable person concerned knew, or ought to have known,

that the transaction relied on as a basis for the right to deduct was connected with fraud committed by the issuer of the invoice or by another trader acting earlier in the

chain of supply.

The questions referred in Case C----80/11

5$

0y these questions, which it is appropriate to examine together, the national court asks, in essence, whether 'rticles $(), $(*+a, $)*+a and %)1 of -irective %(&$$%

must be interpreted as precluding a national practice whereby the tax authority refuses the right to deduct on the ground that the taxable person did not satisfy himself

that the issuer of the invoice relating to the goods in respect of which the exercise of the right to deduct is sought had the status of a taxable person, that he was in

possession of the goods in question and was in a position to supply them, and that he had satisfied his obligations as regards declaration and payment of '/, or on the

ground that that taxable person is not in possession of, in addition to that invoice, other documents capable of demonstrating that those conditions were fulfilled.

5%

!n that regard, it is apparent from the order for reference and, in particular, the first question, that the questions referred in "ase "#*&$$ are, like those referred in

"ase "#$4%&$$, based on the premiss that the substantive and formal conditions provided for by -irective %(&$$% for the exercise of the right to deduct are fulfilled, in

particular the condition which requires the taxable person to be in possession of an invoice which confirms that the goods were actually supplied and which complies with

the requirements of that directive. 'ccordingly, in the light of the response given in paragraph 5 of the present judgment, which also applies in the case of the supply of

goods, the right to deduct can be refused only where it is established, on the basis of objective evidence, that the taxable person concerned knew, or ought to have

known, that the transaction relied on as a basis for the right to deduct was connected with fraud committed by the issuer of the invoice or by another trader acting

earlier in the chain of supply.

51

'ccording to the "ourt2s case#law, traders who take every precaution which could reasonably be required of them to ensure that their transactions are not connected

with fraud, be it the fraudulent evasion of '/ or other fraud, must be able to rely on the legality of those transactions without the risk of losing their right to deduct the

input '/ +see 3ittel and ecolta ecycling, paragraph 5$.

54

n the other hand, it is not contrary to 6uropean 7nion law to require a trader to take every step which could reasonably be required of him to satisfy himself that the

transaction which he is effecting does not result in his participation in tax evasion +see, to that effect, "ase "-48&4 /eleos and thers 9%): 6" !-))8), paragraphs

(5 and (*;


7/7

(%

!t is, in principle, for the tax authorities to carry out the necessary inspections of taxable persons in order to detect '/ irregularities and fraud as well as to impose

penalties on the taxable person who has committed those irregularities or fraud.

(1

'ccording to the case#law of the "ourt, >ember =tates are required to check taxable persons2 returns, accounts and other relevant documents +see "ase " -$1%&(

"ommission v !taly 9%*: 6" !-545), paragraph 1), and "ase "-$**&8 Arofaktor 3ulesDa, @rankowski, EFwiak, rHowski 9%$: 6" !-)(18, paragraph %$.

(4

/o that end, -irective %(&$$% imposes, in particular in 'rticle %4%, an obligation on every taxable person to keep accounts in sufficient detail for '/ to be applied and

its application checked by the tax authorities. !n order to facilitate the performance of that task, 'rticles %45 and %48 of that directive provide for the right of the

competent authorities to access the invoices which the taxable person is obliged to store under 'rticle %44 of that directive.

(5

!t follows that, by imposing on taxable persons, in view of the risk that the right to deduct may be refused, the measures listed in paragraph ($ of the present judgment,

the tax authority would, contrary to those provisions, be transferring its own investigative tasks to taxable persons.

((

!n the light of the foregoing considerations, the answer to the questions referred in "ase "#*&$$ is that 'rticles $(), $(*+a, $)*+a and %)1 of -irective %(&$$%

must be interpreted as precluding a national practice whereby the tax authority refuses the right to deduct on the ground that the taxable person did not satisfy himself

that the issuer of the invoice relating to the goods in respect of which the exercise of the right to deduct is sought had the status of a taxable person, that he was in

possession of the goods in question and was in a position to supply them, and that he had satisfied his obligations as regards declaration and payment of '/, or on the

ground that, in addition to that invoice, that taxable person is not in possession of other documents capable of demonstrating that those conditions were fulfilled,

although the substantive and formal conditions laid down by -irective %(&$$% for exercising the right to deduct were fulfilled and the taxable person is not in

possession of any material justifying the suspicion that irregularities or fraud have been committed within that invoice issuer2s sphere of activity.

Costs

()

=ince these proceedings are, for the parties to the main proceedings, a step in the actions pending before the national courts, the decisions on costs are a matter forthose courts. "osts incurred in submitting observations to the "ourt, other than the costs of those parties, are not recoverable.

On those grounds, the Court (Third Chamber) hereby rules:

1. rti!les 1"#, 1"8(a), 1#8(a), $$0(1) and $$" of Coun!il %ire!ti&e $00"/11$/'C of $8 o&ember $00" on the !ommon system of &alue added ta

must be inter*reted as *re!luding a national *ra!ti!e +hereby the ta authority refuses a taable *erson the right to dedu!t, from the &alue added ta

+hi!h he is liable to *ay, the amount of the &alue added ta due or *aid in res*e!t of the ser&i!es su**lied to him, on the ground that the issuer of the

in&oi!e relating to those ser&i!es, or one of his su**liers, a!ted im*ro*erly, +ithout that authority establishing, on the basis of obe!ti&e e&iden!e, that

the taable *erson !on!erned -ne+, or ought to ha&e -no+n, that the transa!tion relied on as a basis for the right to dedu!t +as !onne!ted +ith fraud

!ommitted by the issuer of the in&oi!e or by another trader a!ting earlier in the !hain of su**ly.

$. rti!les 1"#, 1"8(a), 1#8(a) and $# of %ire!ti&e $00"/11$ must be inter*reted as *re!luding a national *ra!ti!e +hereby the ta authority refuses

the right to dedu!t on the ground that the taable *erson did not satisfy himself that the issuer of the in&oi!e relating to the goods in res*e!t of +hi!h

the eer!ise of the right to dedu!t is sought had the status of a taable *erson, that he +as in *ossession of the goods in question and +as in a *osition

to su**ly them, and that he had satisfied his obligations as regards de!laration and *ayment of &alue added ta, or on the ground that, in addition to

that in&oi!e, that taable *erson is not in *ossession of other do!uments !a*able of demonstrating that those !onditions +ere fulfilled, although the

substanti&e and formal !onditions laid do+n by %ire!ti&e $00"/11$ for eer!ising the right to dedu!t +ere fulfilled and the taable *erson is not in*ossession of any material ustifying the sus*i!ion that irregularities or fraud ha&e been !ommitted +ithin that in&oi!e issuers s*here of a!ti&ity.

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Hotrriile redactate de ctre noi sunt de cele mai multe ori structurate altfel dect originalul. Asta nseamn c s-au inserat alineate !i s-au fcut accenturi prin

marca"ele bold-#italic-#$ de colorare ct !i sublinieri. Acestea au rolul de a scoate in evidenta dar n nici ntr-un ca% de a sc&imba sensul initial. 'ac 'vs. totusi dori(i s

vi%uali%a(i versiunea original aici se gse!te linkul la surs: )nici un lin*+ Atunci acest lin* nu este salvat n ba%a noastr de date de ex. pentru c &otrrea a fost

salvat nainte de primvara anului ,/.

0ack /o /opI

cauzele 80 si 142 2011 tva drept deducere

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