Should the Italmoda jurisprudence apply to carousel fraud involving services? electrónico the ECJ's pending climate corporation emissions trading case Marie Lamensch
By: Lamensch, Marie
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | EXENCIONES TRIBUTARIAS | FRAUDE FISCAL | JURISPRUDENCIA | TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS | UNION EUROPEA
In:
International VAT Monitor 2022 (Volume 33), No. 3, p. 119-121Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2022/3-6 (Browse shelf) | Available | IVM/2022/3-6 |
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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.
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