Attempted Tax Evasion in VAT Carousel: BGH Ruling on Entrepreneur’s Involvement and Court’s Duty to Clarify

• The BGH addressed when attempted VAT evasion occurs in a VAT carousel scheme.
• This involves a business owner knowingly claiming input tax from invoices by entities without the goods.
• The court also discussed the extent to which the facts must be clarified and presented in the judgment.

Source: datenbank.nwb.de

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.