Seizing the VAT credit derived from a corrupt agreement: a right subject to transfer

• The credit deriving from a corrupt agreement can be seized
• The credit can be subject to assignment or dispersion
• The prevention of the seizure of the tax credit is necessary to avoid worsening the consequences of the crime in case of conviction
• A recent case involved corruption in judicial acts related to a tax dispute over VAT refund
• The court ruled that the prevention of the seizure of the VAT refund credit is legitimate in cases of corruption in judicial acts
• The credit, even if uncertain or conditional, can still be subject to assignment or dispersion

Source: eutekne.info

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.