European Court of Justice (Fifth Chamber)

T. von Danwitz (Rapporteur), President of the Fourth Chamber, acting as President of the Fifth Chamber, D. Šváby, A. Rosas, E. Juhász and C. Vajda, (Judges), Y. Bot, Advocate General

Judgment delivered 22 October 2015*

Value added tax – Right to deduct – Refusal – Supply by an entity that did not exist.

  The Court of Justice (ECJ) held that PPUH Stehcemp could deduct VAT incurred on purchasing goods in suspicious circumstances, being where the invoices had been issued by a non-existent supplier and where the identity of the actual supplier could not be established.

Summary

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