VAT Fraud: Tax Authorities, Not Taxpayers, Must Prove It

• The European Court of Justice has ruled that taxpayers cannot be expected to conduct a comprehensive verification of their suppliers in order to claim VAT deductions.
• Taxpayers do not have the obligation or tools to conduct checks on their suppliers’ tax compliance, as this is the responsibility of the tax authorities.
• Taxpayers only need to take reasonable verification measures in order to claim VAT deductions.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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