If a commercial intermediary turns out to be a ” missing trader “, the supplier who has paid the assessed VAT can exercise recourse directly against the actual transferee of the goods, who can deduct the tax paid, in compliance with the general conditions ( full right to deduction and pertinence). The case examined concerns supplies of tinplate (tin) made by some ironworks to commercial intermediaries (traders) who, in turn, had resold the goods to manufacturing companies. The delivery of the goods had taken place directly to the latter. Following tax audits, it emerged that the traders had purchased the tinplate without applying VAT, on the basis of false declarations of intent , and evaded the payment of the tax collected by their customers.
Based on the art. 60, last paragraph, of the VAT decree, “the taxpayer has the right to recover the tax or the higher tax relating to notices of assessment or correction against the transferees of the goods or the clients of the services only following the payment of the tax or of the higher tax, penalties and interest […]”.
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