VALUE ADDED TAX – input tax – Appellant alleged to be unknowing participant in carousel fraud – single consignment of 2500 mobile phones bought in UK and sold to Spanish trader – whether carousel established – yes – relevance in light of ECJ judgment in Optigen, Bond House – Appellant’s input tax claim rejected while preceding traders’ input tax claims accepted and declared output tax collected – whether Respondents’ actions discriminated against intra-Community trade – Sixth VAT Directive art 22(8) – even if discrimination demonstrated no breach of art 22(8) – ECJ judgment followed – appeal allowed provisionally
Citations:
[2006] UKVAT V19508
Links:
Jurisdiction:
England and Wales
VAT
Updated: 17 July 2022; Ref: scu.239988