ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2) and Article 5(1) – Deduction of input tax – Economic activity – Taxable person acting as such – Supply of goods – Transaction forming part of a chain of supply involving a defaulting trader or a trader using an unauthorised VAT number – Carousel fraud.
Citations:
C-484/03, [2006] EUECJ C-484/03, C-355/03, C-354/03
Links:
Jurisdiction:
European
Citing:
Adopted – Bond House Systems Ltd v Customs and Excise VDT 8-May-2003
The Tribunal described the general nature of a carousel fraud: ‘In its simplest form a carousel fraud works in this way. A VAT-registered trader, A, in one European Union member state sells taxable goods to a VAT-registered trader, B, in another . .
At VDT – Optigen Ltd v Customs and Excise VDT 1-May-2003
INPUT TAX – carousel fraud – whether transactions must be ignored as not being economic activities with the result that an innocent party is not entitled to credit for input tax – yes – whether the principles of legal certainty, proportionality, . .
Cited by:
See Also – Optigen Ltd, Fulcrum Electronics Ltd, Bond House Systems Ltd v Commissioners of Customs and Excise ECJ 12-Jan-2006
ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2) and Article 5(1) – Deduction of input tax – Economic activity – Taxable person acting as such – Supply of goods – Transaction forming part of a chain . .
See Also – Optigen Ltd, Fulcrum Electronics Ltd, Bond House Systems Ltd v Commissioners of Customs and Excise ECJ 12-Jan-2006
ECJ Sixth VAT Directive – Article 2(1), Article 4(1) and (2) and Article 5(1) – Deduction of input tax – Economic activity – Taxable person acting as such – Supply of goods – Transaction forming part of a chain . .
Cited – Total Network Sl v Customs and Excise Commissioners CA 31-Jan-2007
The defendants suspected a carousel VAT fraud. The defendants appealed a finding that there was a viable cause of action alleging a ‘conspiracy where the unlawful means alleged is a common law offence of cheating the public revenue’. The defendants . .
Lists of cited by and citing cases may be incomplete.
VAT
Updated: 04 July 2022; Ref: scu.237648