Pending Case C-641/21 (Climate Corporation Emissions Trading) is a further case where a VAT Carousel Fraud applies.
In the request of preliminary ruling related to this Case, there is the reference to judgment of the Court of 18 December 2014, Schoenimport ‘Italmoda’, C-131/13, where it was ruled that ”it is for the national authorities and courts to refuse a taxable person, in the context of an intra-Community supply [of goods], the benefit of the rights to deduction of, exemption from or refund of VAT, even in the absence of provisions of national law providing for such refusal, if it is established, in the light of objective factors, that that taxable person knew, or should have known, that, by the transaction relied on as a basis for the right concerned, it was participating in VAT evasion committed in the context of a chain of supplies”.
Source Luca Clivati
