TVA menţionat pe factură de o persoană neînregistrată în scopuri de TVA. Consecinţe cu privire la exercitarea dreptului de deducere a TVA. Distincţie între jurisprudenţa CJUE Paper Consult (C-101/16) şi Dankowski (C-438/09)

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)

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...