|
10.5.2021 |
EN |
Official Journal of the European Union |
C 182/19 |
Judgment of the Court (Sixth Chamber) of 18 March 2021 (request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — UAB ‘P.’ v Dyrektor Izby Skarbowej w B.
(Case C-48/20) (1)
(Reference for a preliminary ruling - Taxation - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 203 - Taxes improperly invoiced - Good faith on the part of the issuer of the invoice - Risk of loss of tax revenue - Obligations of the Member States to provide for the possibility of adjusting tax improperly invoiced - Principles of fiscal neutrality and proportionality)
(2021/C 182/26)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: UAB ‘P.’
Respondent: Dyrektor Izby Skarbowej w B.
Operative part of the judgment
Article 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and the principles of proportionality and neutrality of VAT must be interpreted as precluding national legislation which does not allow a taxable person acting in good faith to adjust invoices improperly indicating VAT following the initiation of a tax investigation procedure, even though the recipient of those invoices would have been entitled to reimbursement of that tax if the transactions which were the subject of those invoices had been duly declared.