European Union Commentary on ECJ C-521/19 (TEAR de Galicia) – Do hidden sales include VAT when discovered by the tax authorities? 05 July 202186 views1 min read Source Francisco Javier Sánchez Gallardo See also ECJ C-521/19 (Tribunal Económico Administrativo Regional de Galicia) – Decision – Taxable amount, even in case of fraud, assumes a price with VAT ECJ (European Court of Justice) Further VAT changes on the horizon for online retailers Webinar Less Grey: VAT for webshops – Part 5