on a taxable person’s right to deduct value added tax
- A taxable person may not be denied the right to deduct value added tax (VAT) for the period prior to the cancelation of his tax number if his tax number was canceled for failure to deposit and electronically publish his annual financial report; then, after the rectification of this failure, it was established again that he would be allowed to exercise the aforementioned right, provided that the substantive legal requirements for the right to deduct VAT were fulfilled and that the taxable person did not act fraudulently or abusively in order to obtain that right.
- The Curia’s “K.V.” Adjudicating Panel may deviate from its Decisions No. Kfv.35.184/2020/6, Kfv.35.186/2020/6 and Kfv.35.182/2020/6, which were published in the Collection of Court Decisions.
- The Curia’s Decisions No. Kfv.35.184/2020/6, Kfv.35.186/2020/6, and Kfv.35.182/2020/6, as well as other similar decisions that were published in the Collection of Court Decisions may no longer be referred to as binding.