VAT Fraud and Theft: NSA Rules Theft Is Not a Taxable Supply

The case concerned whether a company defrauded into shipping goods to an impersonator must charge VAT as if it had made a normal sale.
The company argued no taxable supply occurred because it never intended to transfer ownership to the fraudster, received no payment, and was simply robbed through deception.
The tax authority said the shipment from Poland to France was a VAT-taxable intra-Community supply, since the goods were physically delivered and payment is not required for VAT.
The Kielce Regional Administrative Court disagreed, ruling that mere physical handover is not enough; there must be a transfer of the right to dispose of goods as owner.
The court relied on EU case law on theft and fraud, supporting the view that theft is not an onerous VAT-taxable supply.

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.