Judgment_paragraph 31 · Fortunata Silvia Fontana v Agenzia delle Entrate - Direzione provinciale di Reggio Calabria (C-648/16)

31To enable VAT to be applied and monitored by the tax authorities, Articles 242 and 244 and Article 250(1) of the VAT Directive require taxable persons liable to that tax to keep proper accounts, to store copies of all the invoices which they have issued, all the invoices which they have paid and, finally, to submit to the tax authorities a VAT return setting out all the information needed to calculate the VAT that has become chargeable.