Claiming payment of amounts due based on an invoice document
25 April 2020
How to recover amounts due from a contractor when there is no contract between the parties and the only document is a VAT invoice issued by the supplier of goods/services, in a situation where the Supreme Court in the judgment dated 10.10.2000, reference No. V CKN 1139/00, considered that the mere issue of invoices is not a proof of the existence of an obligation?
How to defend against claims of third parties that demand payment only on the basis of a VAT invoice issued, when the courts connect presumption of the existence of an obligation with issuing the invoice (see: Supreme Court, judgement dated 07.11.2007, reference No. II CNP 129/07).
In the above cases, should be used arguments that result from tax regulations regarding the issue of invoices which are connected with specific penal fiscal sanctions regarding the requirements of the correctness of issuing an invoice and reflecting the actual economic event in it.
Do you have problems with recovering amounts due from a contractor with whom you do not have a contract or refuse claims based solely on an invoice?