• Home
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
  • Resources
  • Books
  • About
  • Contact
Claritax News
  • Home
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
  • Resources
  • Books
  • About
  • Contact
  • Business taxes
  • Personal taxes
  • Capital taxes
  • International
  • VAT
  • Tax admin
Claritax News

VAT – tax authorities can refuse VAT deduction where fraud is involved – CJEU Order

25 Jan 2023

The CJEU have issued an Order stating that a tax authority can refuse a right to deduct VAT if the taxpayer has been involved in or has knowledge of tax fraud.

https://curia.europa.eu/juris/document/document.jsf?text=&docid=269383&pageIndex=0&doclang=EN&mode=req&dir=&occ=first&part=1&cid=16393

Related content from Claritax Books

Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.

Value-Added-Tax

Latest articles (all topics)

  • CWG2: further guide to PAYE and National Insurance contributions – HMRC update guidance
  • Appellant failed to consult with HMRC before seeking extension of time – application refused – Future Fuels No. 1
  • EIS – insufficient evidence presented to prove company continued to meet trading requirement – My Club Web Services Ltd 
  • Agent Update – issue 148
Read more

Weekly email alerts

Sign up here for this free service.

wide banner

Recent Posts

  • CWG2: further guide to PAYE and National Insurance contributions – HMRC update guidance
  • Appellant failed to consult with HMRC before seeking extension of time – application refused – Future Fuels No. 1
  • EIS – insufficient evidence presented to prove company continued to meet trading requirement – My Club Web Services Ltd 
  • Agent Update – issue 148
  • ICAEW creates new independent commission to simplify tax system

Recent Comments

No comments to show.

©2026 All Rights Reserved

Terms & Conditions | Privacy

Copy