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A possible third way (proportional) to combat VAT fraud: the joint liability of operators

  • The solidary responsibility could be a possible solution to combat VAT fraud.
  • The C-442/22 judgment of the EU Court of Justice provides an opportunity for reflection.
  • A generalized solidary responsibility could be implemented for taxpayers who have not complied with the duty of enhanced vigilance.
  • An anomaly in the price of a good could be considered a warning sign of the legality of the operation.
  • This warning sign could be used to evaluate if the taxpayer has fulfilled the obligation of vigilance.
  • Fulfilling this obligation would allow the taxpayer to maintain their right to VAT exemption or deduction.


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.


VAT news
VAT news