VAT Not Due on Goods Delivered to Impersonator, Supreme Court Rules

The Supreme Administrative Court ruled that handing goods to a person fraudulently impersonating a counterparty is not a VAT-taxable supply of goods.
Such a transaction is treated like theft because the real recipient does not receive the right to dispose of the goods as owner.
The Court also said VAT requires both transfer of control over the goods and payment of the price.
In fraud/theft situations, neither condition is met, so VAT does not apply.

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.