El principio de neutralidad del IVA se opone a las presunciones generales de abuso basadas en umbrales cuantitativos que limitan la deducibilidad del IVA: STJUE de 7 de marzo de 2024, asunto c-341/22

Abstract

A domestic anti-abuse rule which limits a taxable person's right to deduct input VAT on the ground that he has not exceeded a certain threshold of income during a given period is contrary to the principles of VAT neutrality and proportionality. In such cases, the domestic rule goes beyond what is necessary to combat abuse, inasmuch as it is a general presumption based on assumptions and not on actual evidence of the existence of a purely artificial arrangement.