Likewise, the directive precludes a national practice whereby the tax authority refuses the right to deduct on the ground that the taxable person did not satis
fy himself that his commercial partner was in compliance with his statutory obligations, in particular with regard to VAT, or on the ground that the taxable person did not have in his possession, in addition to the invoice, other documents capable of demonstrating that his commercial partner had acted with propriety, even though the taxable person was not in possession of any material justifying the suspicion that irregularities or fraud had been committed within that partner’s sph
...[+++]ere of activity.
De même, la directive s’oppose à une pratique nationale en vertu de laquelle l’autorité fiscale refuse le droit à déduction au motif que l’assujetti, ne disposant pas d’indices permettant de soupçonner l’existence d’irrégularités ou de fraude, ne s’est pas assuré que son partenaire commercial respectait ses obligations légales, notamment, en matière de TVA, ou au motif que l’assujetti ne dispose pas, outre la facture, d’autres documents de nature à démontrer la régularité du comportement de son partenaire commercial.
