- The ECJ Global Ink Trade judgment involves a case where the tax authorities denied Global Ink Trade the right to deduct VAT on invoices from a supplier, Office Builder, due to lack of credibility.
- The director of Office Builder denied issuing the invoices, and the tax authorities concluded that the transactions did not take place.
- The ECJ stated that national courts must disregard legal assessments if they are not in accordance with Union law.
- The tax authorities can refuse VAT deduction if there is carelessness on the part of the taxable person.
- Additionally, the authorities must accurately describe the elements of fraud and demonstrate the active participation or knowledge of the taxable person in the fraud.
Source BTW jurisprudentie
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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