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Document 62019CJ0430
Case C-430/19
C-430/19
Court of Justice
Status: Closed
C-430/19
Court of Justice
Status: Closed
/
DECISION
- Title
- Judgment of the Court (Sixth Chamber) of 4 June 2020. SC C.F. SRL v A.J.F.P.M. and D.G.R.F.P.C. Request for a preliminary ruling from the Tribunalul Cluj. Reference for a preliminary ruling — Principles of EU law — Observance of the rights of the defence — Tax procedure — Exercise of the right to deduct with regard to value added tax (VAT) — Refusal of the right to deduct on account of the allegedly improper conduct of the taxable person’s suppliers — Administrative act issued by the national tax authorities without giving the taxpayer access to the information and the documents on which the act was based — Suspicion of tax evasion — National practice pursuant to which exercise of the right to deduct is subject to the possession of supporting documents other than the tax invoice — Whether permissible. Case C-430/19.
- ECLI identifier
- ECLI:EU:C:2020:429
- Judge-Rapporteur
- Safjan
- Type of procedure
- Reference for a preliminary ruling
- Complementary documents:
04/06/2020
CASE BROUGHT
- Title
- Case C-430/19: Request for a preliminary ruling from the Tribunalul Cluj (Romania) lodged on 3 June 2019 — SC C. F. SRL v A. J. F. P. M., D. G. R. F. P. C.
26/08/2019