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The opening of the EU Court of Justice on non-existent transactions in the absence of tax damage

05/07/2019

With the judgment C-712/17 (from 8th May 2019) the case law of the EU Court of Justice ("CJ") has taken a significant step forward in favour of the taxpayer regarding the deduction of VAT relating to non-existent transactions and related penalties, in the event...

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Authors

Portrait ofStefano Chirichigno
Stefano Chirichigno
Partner
Rome
Portrait ofVittoria Segre
Vittoria Segre
Partner
Rome