| Abstract [eng] |
The right to deduct VAT is one of the fundamental rights of a VAT payer. It may not be restricted in any way except with certain exceptions provided for. As noted in the practice of the SACL and the ECJ, the right to deduct VAT may be restricted due to the taxable person's own fraud in the field of VAT or his knowledge or ability to know about participation in VAT fraud. VAT fraud is a particularly serious phenomenon, costing the EU large sums of money every year outside the budgets of the Member States. The VAT fraud of the taxable person himself results in the falsification of VAT invoices, the submission of incorrect data in declarations or simply the disappearance of a company (i.e. the company disappears without paying VAT to the budget, there is no possibility to recover taxes from such a company). The right to deduct VAT may also be restricted by the knowledge or ability of the taxable person to be aware of his involvement in VAT fraud. According to the case law of the ECJ, such a person is considered to be fraudulent in the field of VAT, although he has not actively acted in the field of VAT. It is for the tax authorities to prove that the person participated in the VAT fraud. All the relevant circumstances must be taken into account, the mere finding of certain individual facts, such as incorrect information in a VAT invoice or the non-payment of VAT to the budget, does not in itself deprive him of his right to deduct VAT. Only if it is indisputably proved that a person has participated in VAT fraud can he be deprived of his right to deduct VAT. If a person has acted in good faith and taken the necessary steps to ensure that he is not involved in VAT fraud, his right to deduct VAT cannot be restricted, despite the fact that his partner has committed VAT fraud. Today, the EU has a wide range of measures in place to combat VAT fraud, measures are constantly evolving and improving, and VAT fraud is declining, but the EU has a long and difficult way to go to minimize VAT fraud. |
