Comments on ECJ C-227/21: No Denial of input VAT if the seller would not pay output VAT

This case is about the scope of the case law on VAT fraud. More specifically about refusal of the right to deduct VAT, because the buyer of a good knew or should have known that the supplier would not be able to pay the VAT due due to his financial situation.

Source BTW jurisprudentie

See also ECJ C-227/21 (HA.EN.) – Judgment – No Denial of input VAT if the seller would not pay output VAT

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