European Union New ‘super weapon’ against VAT fraud in Europe 10 May 2019126 views1 min read Source: vatglobal.com Fraud / Tax evasion ECJ Cases C-564/15 and C-691/17 – Comments – In case VAT has been wrongly charged instead of the application of the Reverse-Charge mechanism, the customer can not deduct the input VAT. Invoice needs to be corrected!!! European Economic and Social Committee opinion on definitive VAT system