El principio de efectividad en la aportación extemporánea de pruebas que acrediten el cumplimiento de los requisitos materiales de una exención de IVA: STJUE de 2 de marzo de 2023, C-664/21 (Nec Plus Ultra)

Abstract

The Court of Justice establishes that national legislation which does not allow the taxable person to provide, at a date prior to the adoption of a tax assessment notice, evidence which is still outstanding, in order to substantiate the right which he or she claims and which does not take account of any explanations as to why that evidence was not provided earlier thus appears difficult to reconcile with the principle of proportionality and also with the fundamental principle of VAT neutrality.