Abstract
VAT deduction is the basic mechanism on which this general indirect tax of a consumption nature works. Several problems are associated with the institute in question, and not only if we look at it through the optic of the states.
One of them is the burden of proof by proving the facticity of the supplier of the taxable performance. This issue was also addressed within the jurisprudence of the Court of Justice of the European Union and national courts.
The aim of this paper is to define the conditions, in the fulfilment of which the factual provider of a taxable transaction must be proven in the light of selected decisions of the Court of Justice of the European Union. Several methods of writing papers of this kind, such as analysis, synthesis, historical method, and comparison, were used in the phase of preparation of this contribution.