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Case C-281/20: Judgment of the Court (Fifth Chamber) of 11 November 2021 (request for a preliminary ruling from the Tribunal Supremo — Spain) — Ferimet SL v Administracíon General del Estado (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right of deduction — Article 199 — Reverse charge procedure — Principle of fiscal neutrality — Material conditions governing the right to deduct — Supplier’s status as taxable person — Burden of proof — Fraud — Abusive practice — Invoice referring to a fictitious supplier)
ECLI:EU:UNKNOWN:62020CA0281
62020CA0281
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10.1.2022
Official Journal of the European Union
C 11/9
(Case C-281/20) (*)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 168 - Right of deduction - Article 199 - Reverse charge procedure - Principle of fiscal neutrality - Material conditions governing the right to deduct - Supplier’s status as taxable person - Burden of proof - Fraud - Abusive practice - Invoice referring to a fictitious supplier)
(2022/C 11/11)
Language of the case: Spanish
Referring court
Parties to the main proceedings
Applicant: Ferimet SL
Defendant: Administracíon General del Estado
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, read in conjunction with the principle of fiscal neutrality, must be interpreted as meaning that a taxable person must be refused the right to deduct value added tax (VAT) relating to the acquisition of goods supplied to that taxable person where he or she has knowingly mentioned a fictitious supplier on the invoice which that taxable person him- or herself has issued in respect of that transaction under the reverse charge procedure, if, taking into account the factual circumstances and the evidence provided by that taxable person, the information necessary to verify that the true supplier had the status of taxable person is lacking, or if it is established to the requisite legal standard that the taxable person has committed VAT fraud or knew or ought to have known that the transaction relied on as a basis for the right of deduction was connected with such a fraud.
(*)
Language of the case: Spanish
ECLI:EU:C:2022:140