Belgian Supreme Court refers two preliminary questions to the European Court of Justice
The VAT administration has claimed the VAT due on an invalid contract but refuses the contracting party who is a VAT taxable person, to deduct the VAT paid on the transaction. The taxpayer argues on the one hand that the contract can not be considered as invalid on his behalf because he was not aware of the illegitimate purposes of his opponent and on the other hand that the principle of neutrality is violated by refusing him the right to deduct VAT paid on the transaction.
The Belgian Supreme Court has referred two preliminary questions to the European Court of Justice. Read the case.
