European Court of Justice (Third Chamber).

A Rosas, President of the Chamber, J Malenovský, J-P Puissochet, Svon Bahr (Rapporteur) and U Lõhmus, JJ, Advocate General, M Poiares Maduro.

Judgment delivered 12 January 2006.

Value added tax – Supply of goods – Deduction of input tax – Economic activity – Taxable person acting as such – Carousel fraud – Transaction forming part of chain of supply involving defaulting trader or trader using an unauthorised VAT number – Council Directive 77/388, art. 2(1), 4, 5(1).

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