Order of the Court (Second Chamber) of 4 July 2013 — Menidzherski Biznes Reshenia

(Case C-572/11)

‛Directive 2006/112/EC — VAT — Right to deduct — Refusal — Tax mentioned on an invoice — Actual performance of a taxable transaction — None — Evidence — Principles of fiscal neutrality and the protection of legitimate expectations’

Harmonisation of fiscal legislation — Common system of value added tax — Deduction of input tax — Observance of the principles of fiscal neutrality and the protection of legitimate expectations — Refusal on the ground that the transaction was not actually performed — Lawfulness — Condition — Evidence — Verification a matter for the national court (Council Directive 2006/112, Arts 168(a) and 203) (see para. 32, operative part.)

Re:

Request for a preliminary ruling — Administrativen sad Veliko Tarnovo — Interpretation of Article 203 in conjunction with Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Deduction of input tax — Refusal of the right to deduct VAT on the part of the recipient of supplies of services on the ground that there is no evidence of actual supplies in the light of the invoices — Verification of those invoices in the course of a fiscal audit of the supplier not having given rise to any rectification of the VAT due — Principle of fiscal neutrality

Operative part:

Article 168(a) and Article 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and the principles of fiscal neutrality and the protection of legitimate expectations, must be interpreted as not precluding the recipient of an invoice from being refused the right to deduct VAT mentioned on that invoice where the transactions to which the invoice relates have not actually been performed, even if the risk of any loss in tax revenue has been eliminated on the ground that the issuer of that invoice has paid the VAT mentioned thereon. It is for the referring court to carry out, in accordance with the national rules relating to evidence, an overall assessment of all the facts and circumstances of the dispute before it in order to determine whether the transactions to which the invoices at issue in the main proceedings relate were actually carried out.

Order of the Court (Second Chamber) of 4 July 2013 — Menidzherski Biznes Reshenia

(Case C-572/11)

‛Directive 2006/112/EC — VAT — Right to deduct — Refusal — Tax mentioned on an invoice — Actual performance of a taxable transaction — None — Evidence — Principles of fiscal neutrality and the protection of legitimate expectations’

Harmonisation of fiscal legislation — Common system of value added tax — Deduction of input tax — Observance of the principles of fiscal neutrality and the protection of legitimate expectations — Refusal on the ground that the transaction was not actually performed — Lawfulness — Condition — Evidence — Verification a matter for the national court (Council Directive 2006/112, Arts 168(a) and 203) (see para. 32, operative part.)

Re:

Request for a preliminary ruling — Administrativen sad Veliko Tarnovo — Interpretation of Article 203 in conjunction with Article 168(a) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1) — Deduction of input tax — Refusal of the right to deduct VAT on the part of the recipient of supplies of services on the ground that there is no evidence of actual supplies in the light of the invoices — Verification of those invoices in the course of a fiscal audit of the supplier not having given rise to any rectification of the VAT due — Principle of fiscal neutrality

Operative part:

Article 168(a) and Article 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and the principles of fiscal neutrality and the protection of legitimate expectations, must be interpreted as not precluding the recipient of an invoice from being refused the right to deduct VAT mentioned on that invoice where the transactions to which the invoice relates have not actually been performed, even if the risk of any loss in tax revenue has been eliminated on the ground that the issuer of that invoice has paid the VAT mentioned thereon. It is for the referring court to carry out, in accordance with the national rules relating to evidence, an overall assessment of all the facts and circumstances of the dispute before it in order to determine whether the transactions to which the invoices at issue in the main proceedings relate were actually carried out.