Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22)

Judgment of 25 May 2023

law://eu/cjeu/2022/c-114-22/para_43@2026-11-12

43Since the refusal of the right of deduction is an exception to the application of the fundamental principle constituted by that right, it is incumbent on the tax authorities to establish, to the requisite legal standard, the objective evidence from which it may be concluded that the taxable person committed VAT fraud or knew or ought to have known that the transaction relied on as a basis for the right of deduction was connected with such a fraud. It is for the national courts subsequently to determine whether the tax authorities concerned have established the existence of such objective evidence (order of 9 January 2023, A.T.S. 2003, C‑289/22, EU:C:2023:26, paragraph 53 and the case-law cited).

Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22)

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