C-430/19SC C.F. SRL v A.J.F.P.M. and D.G.R.F.P.C

Domstolens egne nøkkelord

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.

Tolker