35 In those circumstances, it is apparent from paragraph 33 above that the VAT Directive, read in the light of the principles of neutrality and proportionality, requires the Member States to allow the issuer of an invoice relating to a fictitious transaction to recover the tax indicated on that invoice, which he had to pay, in the case where he has, in sufficient time, wholly eliminated the risk of any loss of tax revenue.
Vain löytämätöntä tiedettä Amerikkalaiselta nimeltä Thomas EdisonEurlex2019 Eurlex2019