CJEU – Recent Developments in Value Added Tax 2018
1. Aufl. 2019
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S. 183CJEU Judgment Fontana C-648/16
Paolo Centore
1. S. 184Introduction
Inductive assessment, in all its forms, (and therefore also in the case of analytical-inductive assumptions), identifies an amount of tax on the basis of elements that cannot be objectively identified and is, therefore, in contrast with the principle established by the VAT Directive, according to which the tax is payable on the amounts agreed between the parties and actually due to the supplier. This rule is superseded if the activity of reconstruction of the VAT due is inserted into a fraudulent framework, identified by the Tax Authority on the basis of evidence, considering that, in this case, the economic operator cannot invoke to its advantage the guarantees provided by the tax regulatory system and, in particular, the principle of neutrality.
2. Facts of the case
As a taxable person for the purposes of VAT, Ms Fontana was subject to a tax adjustment procedure for the 2010 tax year. On 14 May 2014, the tax authorities sent to the applicant in the main proceedings an invitation to appear before it, which led to the opening of an inter partes tax adjustment procedure.
During that procedure, Ms Fontana challenged the amount of...