European Union · Record · CJ
CELEX 62019CJ0430
Judgment of the Court (Sixth Chamber) of June 4, 2020. #SC C.F. SRL against A.J.F.P.M. and D.G.R.F.P.C.#Preliminary reference – Principles of Union law – Respect for the right of defense – Fiscal procedure – Exercising the right to deduct in value added tax (VAT) – Refusal of the right to deduct due to the alleged inappropriate behavior of the suppliers of the taxable person – Administrative act issued by the authorities national tax without giving the concerned taxpayer access to the information and documents underlying the said act - Suspicion of tax fraud - National practice that conditions the exercise of the right of deduction on the possession of supporting documents other than the tax invoice - Admissibility. #Case C-430/19.
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4 June 2020
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decided
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4 June 2020
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Official record CELEX 62019CJ0430 from European Union at Court of Justice of the European Union. Dated 4 June 2020. Status: decided.
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Hotărârea Curții (Camera a șasea) din 4 iunie 2020.#SC C.F. SRL împotriva A.J.F.P.M. și D.G.R.F.P.C.#Trimitere preliminară – Principii de drept al Uniunii – Respectarea dreptului la apărare – Procedură fiscală – Exercitarea dreptului de deducere în materie de taxă pe valoarea adăugată (TVA) – Refuz al dreptului de deducere din cauza comportamentului pretins inadecvat al furnizorilor persoanei impozabile – Act administrativ emis de autoritățile fiscale naționale fără a oferi contribuabilului vizat acces la informațiile și la documentele care stau la baza actului menționat – Suspiciune de fraudă fiscală – Practică națională care condiționează exercitarea dreptului de deducere de deținerea altor documente justificative decât factura fiscală – Admisibilitate.#Cauza C-430/19.
judgment · RO · 4 June 2020
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