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May 22 |
Opinion of the Advocate General expected to be delivered in Case C-329/18, Altic (VAT – Interpretation of Article 168(a) of Directive [2006/112/EC])
Questions referred for a preliminary ruling: 1 Having regard to the aim of ensuring food safety established in Regulation (EC) No 178/2002 (which is achieved, amongst other means, by ensuring food traceability), should Article 168(a) of Directive [2006/112/EC] be interpreted as not precluding a refusal to allow deduction of input tax where the taxable person involved in the food chain, in choosing his co-contractor, has failed to demonstrate greater diligence (beyond normal commercial practice) entailing, in essence, a requirement to carry out checks on his co-contractor, but where he has at the same time verified the quality of the foodstuffs, thus meeting the aim of Regulation (EC) No 178/2002? 2 Does the requirement in Article 6 of Regulation No 852/2004 and in Article 31 of Regulation No 882/2004 concerning regulation of a food business, as interpreted in the light of Article 168(a) of Directive 2006/112/EC, require a party that contracts with that business to check that the business is registered, and is that check relevant for the purposes of determining whether that party knew or should have known that it was taking part in a transaction with a fictitious undertaking, having regard to the particular characteristics of the transaction in question?
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