The Hessian Lower Tax Court decided: If the purchaser knew or should have known that he was involved in deliveries with VAT evasion with his purchase, the purchaser is to be regarded as a party to this evasion. In this respect, however, the tax office cannot generally ask the purchaser to check whether the issuer of the invoice is an entrepreneur who was able to deliver the items in question and has fulfilled his obligations to pay the VAT. Despite sufficient checks at the beginning of the business relationship, the later offering of multiple passes from this point in time can justify the bad faith of the purchaser.
Source: haufe.de
Latest Posts in "Germany"
- VAT Triangular Transactions: Key Issues and Recent Case Law under Section 25b UStG
- Detailed Service Description Essential for Input Tax Deduction: FG Münster Ruling Highlights Invoice Requirements
- ECJ to Review General Court Ruling on VAT Deduction for Late Invoice Receipt
- VAT Liability of Damage Waiver Fees in Houseboat Rentals: Ancillary or Independent Service?
- VAT Registration in Germany 2026: Requirements, Process, and Key Tax Numbers Explained
