C‑271/12Petroma Transports SA and Others v État belge

Domstolens egne nøkkelord

Taxation — Value added tax — Sixth Directive 77/388/EEC — Right to deduct input tax — Obligations of the taxable person — Possession of improper or inaccurate invoices — Omission of mandatory particulars — Refusal of the right to deduct — Evidence subsequent to the occurrence of the transactions invoiced — Correcting invoices — Right to refund of VAT — Principle of neutrality.

Tolker