Commissioners of Customs and Excise, Attorney General v Federation of Technological Industries and Others: ECJ 11 May 2006

ECJ (Taxation) C-197/03 Sixth VAT Directive – Articles 21(3) and 22(8) – National measures to combat fraud – Joint and several liability for the payment of VAT – Provision of security for VAT payable by another trader.
[2006] EUECJ C-384/04, [2006] 3 CMLR 11
Cited by:
CitedTotal Network Sl v Revenue and Customs HL 12-Mar-2008
The House was asked whether an action for unlawful means conspiracy was available against a participant in a missing trader intra-community, or carousel, fraud. The company appealed a finding of liability saying that the VAT Act and Regulations . .

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Updated: 29 January 2021; Ref: scu.241700