TVA mentioned on the invoice by a person not registered for VAT purposes. Consequences relating to the exercise of the right to deduct in the case of VAT. Distinction between the case-law of the CJEU Paper Consult (C-101/16) and Dankowski (C-438/09)

DREPT ADMINISTRATIV ȘI FISCAL

Abstract

As long as the issuing companies were not declared inactive (the Paper Consult case-law not being applicable), in this case, the CJEU case-law in the Dankowski (C-438/09) case is fully applicable in the sense that a taxable entity benefits from the right to deduct in the case of the value added tax paid for the services provided by another taxable entity who is not registered for value added tax purposes when the invoices related to them include all information required by the VAT Directive, especially those needed for the identification of the entity who drafted the indicated invoices and of the nature of the services provided, and on the other hand, the Union law shall oppose to a domestic regulation which excludes the right to deduct in the case of the value added tax paid by a taxable entity to another taxable entity, being a services provider, when the latter is not registered for the value added tax purposes. 
However, the tax body denied the right to deduct only invoking the lack of registration for the purpose of value added tax of the issuers of the invoices, without challenging the fulfilment of another formal or substantive requirements.