argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: VAT - no-deduction - participation in fraud

On 24 November 2022, the E.U. Court of Justice with sentence C-596/21 ruled that the purchaser is denied the exercise of the deduction for having participated in a fraud even in the case of intermediation in person, which occurs when the good is purchased from a person who, disguising his identity, has evaded the relative VAT. The Court further states that the refusal of the right to deduct is not limited to only the part of the sums paid as VAT corresponding to the amount subject to fraud, but operates in full.