Subjectively non-existent operations: no complex verifications required for VAT deduction by the assignee.

• The Court of Cassation has ruled on the burden of proof in cases of VAT fraud
• The case involved a company being denied the right to deduct VAT for purchases related to non-existent transactions
• The court emphasized that the burden of proof for knowledge of VAT fraud should not require complex and in-depth investigations by the buyer
• The decision highlighted the need for reasonable precautions by the buyer to exclude their involvement in VAT fraud
• The ruling is in line with previous decisions by the Court of Justice of the European Union, aiming to hold economic operators accountable in commercial chains.

Source: ayming.it

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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