Comments on ECJ C-108/20: No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain

According to the ECJ, the VAT Directive does not preclude a national practice of denying the right to deduct input VAT to a taxable person who has purchased goods with which VAT fraud has been committed earlier in the supply chain and who, even though he has not actively participated to that fraud, knew or should have known.

Source BTW jurisprudentie

See also C-108/20 (Finanzamt Wilmersdorf) – Order – No VAT deduction on goods subject of input VAT fraud committed upstream in the supply chain

Join the Linkedin Group on ECJ VAT Cases, click HERE