Comments on ECJ C-537/22: VAT Deduction: Credibility, Legal Assessments, and Fraud Elements

• 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

• C-537/22 (Global Ink Trade) – Judgment – Deduction of VAT in case of a missing additional evidence/fictitious transactions

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