Francisco Javier Sánchez Gallardo: The answer is yes, or better, of course, they can. As in any other tax, the cases in which private arrangements have given rise to the application of anti-abuse provisions by the tax authorities are numerous. Some of them have reached the CJEU, which has pronounced on the matter, on some occasions expressly and in other obiter dictum.
Source: LinkedIn
Latest Posts in "European Union"
- GC VAT Case T-363/25 (UNIX) – Order – VAT deductions can not be denied solely due to invoice trustworthiness if the underlying transactions occurred
- ECJ VAT Cases decided in 2025
- General Court T-773/25 (Finanzamt für Großbetriebe) – Questions – Ex Nunc Implications of Late Invoices in Triangular Transactions
- A Guide to cross-border B2B distribution and tolling transactions in Europe: the staggering cost of VAT
- VAT Treatment of Social Media Influencers in the EU: Directive Rules, ECJ Guidance & National Practices
