- Simplification rules for three-party trade should be denied to intermediaries who knew or should have known about involvement in VAT fraud.
- The benefit of Article 42 (not making an intra-Union acquisition under the reserve rule) is denied if the intermediary was aware or should have been aware of participation in VAT fraud within the supply chain.
- Reference: Case T-646/24 MS KLJUČAROVCI, point 61.
Source: www4.skatteverket.se
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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