VAT fraud and denial of deductibility: the importance of the taxpayer’s good faith

Alessandro Carotti – Chartered Accountant – Nexumstp

Against VAT fraud, the competent authorities have always preferred to proceed by not recognizing the deductibility to all participating subjects who knew or should have known about the fraudulent behavior: the Revenue Agency is responsible for proving the buyer’s awareness of the fact that the purchases were part of a fraudulent mechanism; it is instead the duty of the taxpayer to prove that he has operated with the utmost diligence required by a shrewd and good faith operator. How to assert the good faith of the subjects unwittingly involved?



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