- A VAT deduction must be denied if the taxpayer knew or should have known that their purchase was involved in VAT fraud
- The determination of whether the taxpayer knew or should have known depends on factual questions to be assessed by the tax authority or the Administrative Court
- Reference to previous decisions by the Administrative Court
- European Case Law Identifier: ECLI:AT:VWGH:2024:RA2023130160.L01
Source: ris.bka.gv.at
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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