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The VAT numbers of customers and suppliers are often unexploited tax data. However, it is important in the context of securing the exemption for intra-Community supplies, the management of certain specific regimes and the fight against fraud and carousel schemes.
The Tax Administration can check taxpayers' VAT returns for a limited period of time in order to identify any shortcomings, inaccuracies or omissions committed: this is what we call the right of takeover from the tax administration.
You are an accountant, doctor, craftsman, business manager. You plan to buy a vehicle for the purposes of your professional activity and you would like to know if you can deduct VAT on the purchase price of this vehicle.
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