On 12/09/2018, the ECJ ruled on VAT reference C-69/17* re VAT credit.

According to the Court the EU rules preclude national legislation under which it is permissible for the tax authorities to refuse,on account of a failure to submit tax returns, a taxable person which has made acquisitions in the period during which its VAT identification number was revoked the right to deduct VAT on those acquisitions using value added tax returns filed — or invoices issued — after the reactivation of its identification number, on the sole ground that those acquisitions took place in the period during which its VAT identification number was de-activated and where the substantive requirements have been satisfied and the right of deduction is not being invoked fraudulently or abusively.

 

*All rulings of the ECJ should be read in the concrete context.