It is the Tax Agency that has the burden of proof that there has been a tax evasion and that the seller knew or should have known about this ( C-18/13, Maks Pen , item 29 and HFD 2021-04-06, case no. 6100-19, point 10).
A final actual tax loss is not required
It is not required that there has been a final actual waiver of VAT within the framework of the supply chain in question, because it must be a question of tax evasion. A seller who knew or should have known that he was involved in a tax evasion must therefore be denied an exemption from tax when selling goods to another EU country even if the authorities in the buyer’s country impose and succeed in collecting the tax in question. The Supreme Administrative Court has found that the principle of proportionality does not prevent the application of the principle of abuse in these cases (HFD 2021-04-06, case no. 6100-19).