Volume 47 (2019) / Issue 6/7

Aloïs Charpenet, 'Case Law Note: The Vetsch Case: New Liability for Fiscal Representatives Acting in a Supply Chain Subject to VAT Fraud?' (2019) 47 Intertax, Issue 6/7, pp. 663–665

Abstract

It is not the first time that the Court of Justice of the European Union (CJEU) has had to determine whether fraud committed by one actor in a supply chain may affect the VAT rights of other actors in that same chain. In Vetsch (DE: CJEU 14 February 2019, Case C-531/17, Vetsch Int. Transporte GmbH v. Zollamt Feldkirch Wolfurt, ECLI:EU:C:2019:114.), the Court had to decide to what extent fraud committed by purchasers of goods could prevent their fiscal representative from making use of a specific VAT exemption, thus making the representative liable for paying the VAT due.

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ISSN: 0165-2826
ID: TAXI2019064