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Petroma Transports SA v État Belge (and related appeals)

In the Belgian case of Petroma Transports SA v État Belge (and related appeals) (ECJ Case C-271/12) the ECJ held that Article 22(3) and the related provisions of the Sixth Directive ‘must be interpreted as not precluding national legislation such as that at issue in the main proceedings under which the right to deduct value added tax may be refused to taxable persons who are recipients of services and are in possession of invoices which are incomplete even if those invoices are supplemented by the provision of information seeking to prove the occurrence nature and amount of the transactions invoiced after such a refusal decision was adopted. The principle of fiscal neutrality does not preclude the tax authority from refusing to refund the value added tax paid by a company providing services in the case where the exercise of the right to deduct the...

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