- Denial of tax exemption for intra-community supplies
- Tax exemption for intra-community supplies is denied if the delivery is related to VAT fraud and the entrepreneur knew or should have known about it (was not acting in good faith).
- According to the case law of the ECJ, the entrepreneur has the obligation to take measures to prevent involvement in tax fraud.
- In this case, the supplier actively contributed to concealing the true customers and was aware of the VAT fraud.Case: VwGH, April 24, 2024, Ra 2022/15/0042
Source: info.leitnerleitner.com
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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