Brussels, 27/06/2012 (Agence Europe) - The deduction of value added tax (VAT) cannot be refused, in principle, because of irregularities committed by the issuer of the invoice. However, that deduction must be refused if the taxable person knew, or ought to have known, that the transaction relied on as a basis for the right to deduct was connected with fraud. With this judgment, delivered on two joined cases on 21 June, the Court of Justice of the EU, to which questions had been addressed by...