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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.

Source: ipsoa.it

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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