Climate Corporation Emissions Trading (Judgment): ECJ 27 Oct 2022

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 44 – Point of reference for tax purposes – Transfer of greenhouse gas emission allowances – Recipient involved in VAT evasion in a chain of transactions – Taxable person who knew or should have known about that evasion

Citations:

ECLI:EU:C:2022:842, C-641/21, [2022] EUECJ C-641/21

Links:

Bailii

Jurisdiction:

European

VAT

Updated: 14 November 2022; Ref: scu.682360