VAT – Denial of input tax under the Kittel principle — whether appellant knew or should have known that the only reasonable explanation for the transactions was that they were connected with fraud – assessment of output tax under the Mecsek principle – whether the appellant knew or should have known that the transactions were part of a tax fraud committed by its purchaser, and that it had not taken every reasonable step within its power to prevent its own participation in that fraud
Source: bailii.org
