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, equal treatment and interpretation on favour of the taxpayer prevent disallowing input tax of innocent party – no
[2003] UKVAT V18112, [2003] UKVAT V18113
Bailii, Bailii
England and Wales
Cited by:
At VDTOptigen 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 . .

Lists of cited by and citing cases may be incomplete.
Updated: 26 October 2021; Ref: scu.247567