The Vetsch Case: New Liability for Fiscal Representatives Acting in a Supply Chain Subject to VAT Fraud?

• Autores: Alois Charpenet
• Localización: Intertax, ISSN 0165-2826, Vol. 47, Nº. 6-7, 2019, págs. 663-665
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • 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.