According to the Advocate-General, the non-payment of declared VAT doesn’t constitute VAT fraud. This is because the company, Vaniz EOOD, is not liable unless it can be proven they misused the system. Simply knowing that another company, Stars, wouldn’t pay its VAT doesn’t make Vaniz liable. While the Bulgarian Tax Authority holds Vaniz responsible, Vaniz disagrees with this assessment. Due to this dispute, a Bulgarian court has submitted preliminary questions on the case.
Source: taxlive.nl
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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