VAT evasion as a type of VAT fraud is not a new subject in the EU VAT arena. Nevertheless, with its judgment in the Italmoda case the ECJ strongly confirms that, at any rate, fraudulent or abusive behavior of taxable persons is not tolerated and that it is prepared to take the broadest possible approach to preventing this kind of behavior.
via No benefits under EU law in case of conscious involvement in VAT fraud | Deloitte.
