Judgment_paragraph 38 · Stroy trans EOOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ — Varna pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-642/11)

38In the light of the foregoing, the answer to the first question is that Article 203 of Directive 2006/112 must be interpreted as meaning that:— the VAT entered by a person on an invoice is payable by him regardless of whether a taxable transaction actually exists;— it cannot be inferred from the mere fact that the tax authorities did not correct, in a tax adjustment notice addressed to the issuer of that invoice, the VAT declared by the latter that those authorities have acknowledged that the invoice corresponded to an actual taxable transaction.