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
Latest Posts in "European Union"
- ECJ Upholds Czech Joint VAT Liability in Fuel Fraud Case, Validates EU Law Compliance
- CJEU Rules on VAT for Transfer Price Adjustments in Arcomet Towercranes Case C-726/23
- Agenda of the ECJ VAT cases – 4 AG Opinions, 1 Hearings till October 10, 2025
- CJEU Ruling: VAT Applies to Intra-Group Transfer Pricing Adjustments in Arcomet Case
- Non-Payment of Declared VAT Not Considered VAT Fraud, Says Advocate General Kokott
