- The abuse principle means that individuals cannot invoke EU law in a way that constitutes tax evasion or abuse.
- National authorities and courts can in such cases deny a right that follows from the VAT Directive.
- This applies regardless of which right in the VAT area is affected by the evasion.
- The principle has been applied in various cases concerning transactions that are part of a tax fraud, for example, so-called carousel trading.
Source: www4.skatteverket.se
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.
