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Taxonomy tags

•  Deduction - Deductible input VAT

•  Administrative obligations - Invoices

•  VAT formal - Fraud

Info

• Referral date: 02-04-2013
• Joined with: C-131/13. Show original case reference: C-164/13
• Ruling date: 18-12-2014

References in this case

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EU tax law WEB Turbu.com Mobile Phone’s - C-164/13

Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands) lodged on 2 April 2013 — Turbo.com Mobile Phone’s BV v Staatssecretaris van Financiën

(Case C-164/13)

2013/C 171/38

Language of the case: Dutch

Referring court

Hoge Raad der Nederlanden

Parties to the main proceedings

Applicant: Turbo.com Mobile Phone’s BV

Defendant: Staatssecretaris van Financiën

Question referred

Should the national authorities and judicial bodies, on the basis of the law of the European Union, refuse the right to deduct where it is established, on the basis of objective evidence, that there was VAT fraud in respect of the goods concerned and that the taxable person knew or should have known that he was participating therein, even if the national law does not make provision under those circumstances for refusing the right to deduct?