The right to deduct cannot be denied merely because the taxable person has not complied with obligations to identify suppliers under food law. This may be one of several grounds for concluding that the purchaser knew it was engaging in fraud. The right to deduct cannot be refused on the grounds that the purchaser did…...

In principle, exemption from VAT of imports under „procedure 42” should result in exemption from VAT of intra-Community supply following such importation. If the delivery of goods (under the ICS) has taken place, the taxpayer cannot be deprived of the VAT exemption unless it is shown that the taxpayer knew or should have known that…...

If the supply of goods „objectively” did not take place, then „objectively” there are no grounds to deduct input tax and there are then no grounds to examine the good faith of the taxpayer-purchaser. Good faith can only be examined if the actual supply of goods has taken place, but there has been fraud at…...

The exemption cannot be denied in case of importation only because the importer did not meet the formal condition of presenting the correct VAT number of the final actual purchaser of the goods in the import declaration. Such documents as e-AD, e-ROR, or CMR are not always conclusive, but they are very strong evidence that…...

A supplier can be expected to gather adequate evidence of his intra-Community supplies. What that evidence should be depends on all the circumstances of the case. Including the likelihood of fraud by the purchaser, or the behaviour of the tax authorities…. This content is for Full Membership members only. Want to read background, core of...

In principle, a taxable person may not be refused the right to apply the margin VAT to his sales when the invoices received from him indicate that the supplier applies the margin VAT scheme – unless it is established that the taxable person knew or should have known that the endorsement on the invoice was…...