In a most current decision, the Supreme Tax Court clarified that a financial loss is not considered to be of personal nature simply because the person who caused the damage is a family member or because a special relationship of trust existed. The decisive point is whether the cause of the loss caused by criminal acts stems from business activities which must be established beyond any reasonable doubt.
The ECJ has held that the intra-community supply exemption is not available to a trader who falsifies invoices in order to conceal the identity of the purchasers from their own VAT authorities.
