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Liability of Buyer in VAT Fraud: Risk of Double Payment and Denied Deductions

  • The Italian Supreme Court ruling n. 8487 of April 5, 2026, addresses VAT fraud, especially carousel fraud.
  • In such cases, the transferee (cessionario) may face duplicated liability.
  • Besides denial of VAT deduction, the transferee can be required to pay the VAT unpaid by the transferor (cedente).

Source: eutekne.info

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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