Axel Kittel v Belgian State; Belgian State v Recolta Recycling SPRL C-440/04: ECJ 6 Jul 2006

ECJ Sixth VAT Directive – Deduction of input tax – ‘Carousel’ fraud – Contract of sale incurably void under domestic law.

Citations:

C-440/04, [2006] EUECJ C-440/04

Links:

Bailii

Jurisdiction:

European

Cited by:

See Also – Axel Kittel v Belgian State; Belgian State v Recolta Recycling SPRL ECJ 6-Jul-2006
ECJ Sixth VAT Directive – Deduction of input tax – ‘Carousel’ fraud – Contract of sale incurably void under domestic law.
The right of a taxpayer to deduct Input Tax may be refused if: ‘it is ascertained, . .
Lists of cited by and citing cases may be incomplete.

VAT

Updated: 21 July 2022; Ref: scu.243022