Reference for a preliminary ruling from the Cour d’appel de Mons (Belgium) lodged on 1 June 2012 – Petroma Transports SA¸ Martens Energie SA¸ Martens Immo SA¸ Martens SA¸ Fabian Martens¸ Geoffroy Martens¸ Thibault Martens v État belge
Language of the case: French
Cour d’appel de Mons
Parties to the main proceedings
Applicants: Petroma Transports SA¸ Martens Energie SA¸ Martens Immo SA¸ Martens SA¸ Fabian Martens¸ Geoffroy Martens¸ Thibault Martens
Defendant: État belge
Questions referred Is a Member State entitled to refuse to allow a deduction in favour of taxable persons who are recipients of services and are in possession of invoices which are incomplete¸ but which have been supplemented by the provision of information seeking to prove the occurrence¸ the nature and the amount of the transactions invoiced (contracts¸ reconstitution of figures on the basis of declarations made to the national social security institution¸ information on the functioning of the group involved¸ …)?
Must a Member State which refuses¸ on the basis of inaccuracies in invoices¸ to allow a deduction in favour of taxable persons who are recipients of services not find that the invoices are then also too inaccurate to allow payment of the VAT? Consequently¸ is a Member State not required¸ in order to safeguard the principle of neutrality of VAT¸ to repay the VAT which has been paid to it to the companies which supplied the services thus disputed?