Court of Justice of the European Union · Judgment

C-154/20Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství

Decided: 2021-12-09
ECLI: ECLI:EU:C:2021:989
CELEX: 62020CJ0154
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 168 – Right to deduct input tax – Material conditions governing the right of deduction – Supplier’s status as taxable person – Burden of proof – Refusal of the right of deduction where the true supplier has not been identified – Conditions.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

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