“…Ms Shaw placed some reliance on Bonik EOOD v Direktor (Case C-285/11), [2013] STC 773. But that was a case in which the taxable person had invoices in proper form and the issue was whether the underlying transactions they purported to record had…”
“…paid or accounted for by the supplier as output tax to the revenue authorities. As the Third Chamber of the CJEU said in the case of Bonik EOOD (Case C-285/11, [2013] STC 773), at paragraph 28 of its judgment:…”