- Fraud or abuse cannot be used to invoke EU law rights, and tax authorities must deny VAT deductions, exemptions, or refunds obtained through such means. The question arises whether this also applies to small business schemes.
- In Croatia, UP CAFFE was denied the small business scheme by tax authorities due to alleged misuse, as its formation was part of a tax strategy to maintain the scheme without interrupting business activities, despite no national legal basis for such denial.
- The EU VAT Directive should be interpreted to prevent companies formed to abuse the small business scheme from benefiting, even if national law does not explicitly prohibit such abuse, clarifying the scope of anti-abuse principles in EU law.
Source BTW jurisprudentie
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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