Sinteză de jurisprudență fiscală națională
Synthesis of national tax case law

Summary/Abstract: The right to deduct value‑added tax. The principle of neutrality. Knowledge of an upstream fraud. Burden of proof. In its judgment in Case C‑189/18, Glencore Agriculture Hungary, the Court of Justice of the European Union held that the principles governing the application by Member States of the common VAT system—particularly the principles of fiscal neutrality and legal certainty—must be interpreted as opposing the refusal of a taxable person’s right to deduct VAT when that person, beyond the invoice itself, is unable to provide additional elements proving the reality of the underlying economic transactions.

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