The untimely submission of evidence for the exercise of rights arising from transactions subject to VAT
ECJ, 2 March 2023, C-664/21, Nec Plus Ultra Cosmetics AG and Republika Slovenija
DOI:
https://doi.org/10.6092/issn.2036-3583/18159Keywords:
Tax evidence, abuse of rights, principle of neutrality, exemptions, input VAT refund and deductionAbstract
The legal systems of the Member States of the European Union have developed a system of “onus probandi” at tax level which is based on a series of rules in which the procedural elements appear to be fundamental as opposed to the material elements through which a tax reality can be verified. However, VAT, with the technical particularities that characterise it and its high level of harmonisation at European level, presents certain mechanisms within which, in certain cases, the evidential requirements at a material level tend to prevail over the procedural elements with the aim of achieving the neutrality of the tax. In the decision under study, the CJEU assesses whether it is possible to refuse the application of VAT exemptions and deductions when the evidence necessary for the exercise of these rights is submitted untimely. To do so, it considers it necessary to analyse this possibility from the perspective of the principles of neutrality, proportionality and effectiveness of the procedural measures applied.
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