ECJ CAROUSEL VAT FRAUD CASE – BRITAIN

BY KEITH NUTHALL PARTICIPANTS in carousel fraud VAT scams can be collectively liable for evaded tax, even if they did not profit from the scheme, European Court of Justice (ECJ) advocate general Miguel Poiares Maduro has advised. Where a VAT payer "may be expected to know or reasonably be required to inform themselves of" whether they were participating in a crime, "a person may be held jointly and severally liable for payment of (unpaid) VAT". UK-based carousel fraud involves an importer buying goods from another European Union (EU) member ...


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