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.
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.