23 October 2023
Protecting your business from being connected to VAT fraud – lessons from recent caselaw
It is a well-established principle from European Union (EU) VAT caselaw that an “innocent trader” can be held liable for VAT fraud committed by another party where the innocent trader “knew or should have known” of that fraud.
31 July 2023
CJEU confirms that a toll manufacturer does not create a VAT fixed establishment of its customer
On 29 June 2023, the Court of Justice of the European Union (“CJEU”) added the latest instalment of its case-law on what constitutes a “fixed establishment” for VAT purposes, in the Cabot Plastics Belgium case (C-232/22).