On 1 December 2022, the Court of Justice of the European Union (CJEU) issued a judgment (C 512/21, Aquila Part Prod Com SA) concerning the right of tax authorities in EU member states to question the input VAT deduction by purchasers in a situation where their suppliers (or previous suppliers in the supply chain) committed tax fraud (for example, suppliers who participated in VAT carousel fraud).
Source: bakermckenzie.com
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