Excluding VAT fraud does not require complex checks: recent legal principles clarified.

• The Cassation expressed a principle of law regarding the burden of proof of knowledge of VAT fraud
• The operator is required to exercise maximum diligence to exclude involvement in VAT fraud
• The measures to be taken by the taxpayer depend on the circumstances of the case
• The taxpayer is not required to carry out complex and in-depth checks like the tax administration

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.