Tax & Legal

Categories: All (7 found)

1. 30.01.2024

   ECJ: VAT liability of employee issuing fake invoices in the ...

   Following a polish request for a preliminary ruling the European Court of Justice held that an employee using employer’s details to issue fake invoices is liable for VAT incurred thereon. Such is the case if the employer, who is a taxable person for VAT purposes, has exercised the due diligence reasonably required to monitor the conduct of its employee.

   Categories: European Court of Justice

   Keywords: VAT fraud
2. 02.01.2024

   New rules to combat fraud on cross-border payments in the EU ...

   New transparency rules came into force on 1 January 2024 that will help EU Member States to crack down on Value-Added Tax (VAT) fraud.

   Categories: From Europe

   Keywords: VAT fraud
3. 27.11.2022

   ECJ: Refusal of input VAT deduction in case of fraud also fo ...

   Both the first and the second purchaser in a supply chain may be denied the deduction of input VAT in the full amount if they were aware of a VAT fraud. The alternative brought by the referring German Tax Court to limit the non-deductible input VAT amount to the actual tax loss suffered by the State was rejected by the ECJ.

   Categories: European Court of Justice

   Keywords: VAT fraud, input VAT deduction
4. 20.09.2022

   Input VAT in case of insolvency of the seller may be deducti ...

   In a preliminary request from Lithuania the European Court of Justice has ruled that it is contrary to EU law for the local tax authority to deny an input VAT deduction on the grounds of alleged abuse of rights solely because the seller is insolvent, and the buyer was aware of this situation.

   Categories: European Court of Justice

   Keywords: VAT fraud, input VAT deduction
5. 13.12.2021

   ECJ: Deduction of input VAT only after supplier’s status as ...

   In a Czech case the ECJ once again had the opportunity to comment on the material requirements for the deduction of input VAT. In the current case, the focus of the judicial review was on the ways to demonstrate and prove that the supplier of the service is a taxable person within the meaning of the VAT Directive.

   Categories: From Europe

   Keywords: VAT fraud, input VAT deduction, taxable ...
6. 04.06.2021

   ECJ: Participation in VAT fraud and refusal of input VAT ded ...

   The right to deduct input VAT is denied not only if the taxable person himself commits an evasion, but also if he is aware that he participated with his acquisition in a tax evasion. In the latter case the refusal of the input tax deduction is a consequence of the failure to comply with the responsibilities in suspect cases. The taxable person who knew or should have known that he or she was participating in a fraudulent transaction assists the perpetrators of that fraud and becomes an accomplice thereto. The European Court of Justice (ECJ) confirms its previous case law on this issue.

   Categories: European Court of Justice

   Keywords: Tax evasion, VAT fraud
7. 13.07.2011

   VAT-freedom lost if supplier accessory to customer’s evasion

   The Supreme Tax court has followed the ECJ in holding that the VAT-freedom of an intra-community delivery is dependent on the formal documentation requirements of the VAT Implementation Order, but is lost if the supplier knew of the customer’s intent to defraud.

   Categories: Supreme Tax Court cases

   Keywords: VAT fraud, intra-community