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Case C-154/20: Judgment of the Court (Tenth Chamber) of 9 December 2021 (request for a preliminary ruling from the Nejvyšší správní soud — Czech Republic) — Kemwater ProChemie s. r. o. v Odvolací finanční ředitelství (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 168 — Right to deduct input tax — Material conditions governing the right of deduction — Supplier’s status as taxable person — Burden of proof — Refusal of the right of deduction where the true supplier has not been identified — Conditions)
ECLI:EU:UNKNOWN:62020CA0154
62020CA0154
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14.2.2022
Official Journal of the European Union
C 73/2
(Case C-154/20) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 168 - Right to deduct input tax - Material conditions governing the right of deduction - Supplier’s status as taxable person - Burden of proof - Refusal of the right of deduction where the true supplier has not been identified - Conditions)
(2022/C 73/02)
Language of the case: Czech
Referring court
Parties to the main proceedings
Applicant: Kemwater ProChemie s. r. o.
Defendant: Odvolací finanční ředitelství
Operative part of the judgment
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the right to deduct input value added tax (VAT) must be refused, without the tax authorities having to prove that the taxable person committed VAT fraud or that he or she knew, or ought to have known, that the transaction relied on to establish the right of deduction was connected with such fraud, where, the true supplier of the goods or services concerned not having been identified, that taxable person fails to adduce proof that that supplier had the status of taxable person, provided that, taking into account the factual circumstances and the evidence produced by that taxable person, the information needed to verify that the true supplier had that status is lacking.
(<span class="oj-super">1</span>) OJ C 209, 22.6.2020.
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