Comments on ECJ C-512/21: ECJ provides an overview of VAT carousel fraud

The Court of Justice of the European Union has ruled that, in order to establish VAT carousel fraud, it is not sufficient to provide evidence that an act is part of a chain in which invoices are circulated.

Source: taxlive.nl

See also C-512/21 (Aquila Part Prod Com) – Judgment – Denial of input VAT due to fraud, without carrying out checks

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