ECJ Case law – consideration of cases where a supply did not take place

In the following three cases ECJ considered whether input tax could be claimed in circumstances where there was no supply of goods or services. All three cases are post Optigen and Kittel and the court has continued to apply similar principles. Thus, in FIRIN, input tax recovery was not permitted in a case where the claimant knew that fraud was a risk. However, in Achim Kollroß and PPUH Stehcemp, the taxpayers were permitted to recover input tax because they had acted in good faith.

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