23It follows, as the Advocate General stated in point 26 of her Opinion, that Article 203 of the VAT Directive applies only to a tax debt exceeding that due in situations in which Article 193 of that directive applies and therefore does not cover situations in which the VAT stated on the invoice is correct. In a situation in which part of the VAT invoiced was incorrectly invoiced, Article 203 of that directive applies only to the amount of VAT exceeding that which was duly invoiced. In the latter case, there is a risk of loss of tax revenue, since a taxable person who is the recipient of such an invoice might be led to exercise his or her right to deduct VAT without the competent tax authorities being in a position to determine whether the conditions for exercising that right are satisfied.
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.