The tax administrator cannot refuse the right to deduct only for missing invoice requirements

The tax administrator cannot deny the right to deduct tax simply because the invoice does not meet the prescribed conditions under the VAT Directive.

'According to the provisions of § 29 para. Article 2(b) e) of the VAT Act, as amended until 31. 12. 2012 [now § 29 para. 1 point. f) the VAT Act], the tax document must also contain information about the scope and subject of taxable supply. This adjustment corresponds to Art. Article 226(2) 6 of Council Directive 2006/112/EC of 28. 11. 2016 on the common system of value added tax ('the VAT Directive'), which requires the invoice to contain an indication of the scope and type of services supplied. On the basis of this provision, it is necessary to specify the scope and type of service provided. The provision does not imply that the services specifically provided must be described exhaustively. The aim of the mandatory information on the invoice is to enable the tax authorities to check the payment of the tax due and, where appropriate, the existence of the right to deduct VAT. The tax administrator may not refuse to declare the right to deduct VAT solely on the basis that the invoice does not meet the conditions required by Art. (b) (b) (226) (6) and (7) of the VAT Directive, provided that it has all the information necessary to verify that the substantive conditions relating to the exercise of that right have been met (see judgment of the Court of Justice of the European Union ('CJEU') in Case C-516/14).'
(Regional Court in Prague, sp.zn. 43 Af 8/2018-32, judgment of 14 May 2019)

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