“…In Petroma Transport SA v Belgium (Case C-271/12), [2013] STC 1466 the Belgian tax authorities denied the exercise of the right of deduction on the ground that the relevant invoices were defective. Petroma provided intra-group…”
“…I will begin with the decision of the Second Chamber of the CJEU in Case C-271/12, Petroma Transport SA and Others v Belgium, [2013] STC 1466, where deductions of input tax were disallowed by the national tax authority on the ground that the invoices relied upon were incomplete and could not be shown…”
“…on has not otherwise demonstrated that the substantive requirements are satisfied. The point can be illustrated by Case C-271/12 Petroma Transport SA v Belgium [2013] STC 1466, where the Belgian tax authority had disallowed deductions on account of deficiencies in invoices. The CJEU observed (in paragraph 34 of the judgment) that “th…”