The Austrian Climate Corporation Emissions Trading has transferred greenhouse gas emission rights for payment to the German Bauduin Handelsgesellschaft. The Austrian tax authorities classified these transfers of greenhouse gas emission allowances as taxable ‘supplies of goods’ not covered by the tax exemption for intra-Community supplies, because Bauduin participated as a missing trader in a fraudulent VAT carousel in which Climate Corporation Emissions Trading knew or should have known that those greenhouse gas emission allowances would be used for VAT fraud. Climate Corporation Emissions Trading has lodged an appeal against this VAT assessment.
Source BTW jurisprudentie
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