Lamensch, Marie
Should the Italmoda jurisprudence apply to carousel fraud involving services? the ECJ's pending climate corporation emissions trading case electrónico / Marie Lamensch
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
In the well-known Italmoda case,the ECJ decided that the exemption (zero rate) of the intra-Community supply should be denied when the supplier “knew or should have known” that, by his supply, he was participating in a transaction connected with fraudulent evasion of VAT. In the pending Climate Corporation Emissions Trading case, the question is raised whether a similar approach should apply to intra-Community supplies of services. In this article, the author suggests that this pending case highlights the urgent need for a comprehensive solution to the issue of carousel fraud in the European Union.
IMPUESTO SOBRE EL VALOR AÑADIDO
EXENCIONES TRIBUTARIAS
FRAUDE FISCAL
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 119-121
Should the Italmoda jurisprudence apply to carousel fraud involving services? the ECJ's pending climate corporation emissions trading case electrónico / Marie Lamensch
Disponible únicamente en formato electrónico.
Resumen.
Incluye referencias bibliográficas.
In the well-known Italmoda case,the ECJ decided that the exemption (zero rate) of the intra-Community supply should be denied when the supplier “knew or should have known” that, by his supply, he was participating in a transaction connected with fraudulent evasion of VAT. In the pending Climate Corporation Emissions Trading case, the question is raised whether a similar approach should apply to intra-Community supplies of services. In this article, the author suggests that this pending case highlights the urgent need for a comprehensive solution to the issue of carousel fraud in the European Union.
IMPUESTO SOBRE EL VALOR AÑADIDO
EXENCIONES TRIBUTARIAS
FRAUDE FISCAL
JURISPRUDENCIA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
UNION EUROPEA
International VAT Monitor 0925-08322022 (Volume 33), No. 3, p. 119-121