Comments on ECJ C-596/21: There is no entitlement to VAT deduction in case of knowledge of fraud

The Court of Justice of the EU rules that the tax authorities A can refuse the right to deduct input tax. This applies when A knew or should have known about the VAT fraud committed by the original seller at the time of the first purchase.

Source Taxlive

See also C-596/21 (Finanzamt M) – Judgment – Right to deduct VAT in case of Tax Evasion in a prior transaction

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