Input tax deduction for advance payment despite non-delivery ...
The purchaser of thermal power units, which were not delivered due to fraud, shall not be denied the right to deduct input tax from an advance payment if the supply appeared to be certain at the time of payment. In three decisions, the Supreme Tax Court follows a judgment of the European Court of Justice (ECJ), to which it has referred the cases earlier for a preliminary ruling.
Kategorien: Supreme Tax Court cases
Schlagwörter: fraudulent supplier, input VAT deduction ...
