argomento: News del mese - Diritto Internazionale e Comunitario

Articoli Correlati: U.E. - VAT - fraud

On 27 October 2022, the E.U. Court of Justice, with sentence C-641/21, adds a further element to the fight against intra-E.U. fraud. Indeed, the Court established that, in the case of a supply of services provided by a taxable person established in an E.U. State to a taxable person established in another E.U. State, the authorities of the first Member State cannot assume that the place of supply (located, within the meaning of the VAT Directive, in that other Member State) is located in the first Member State if the supplier knew or he should have known that he was participating in a VAT fraud committed by the recipient of the supply as part of a chain of transactions.