– see also Civil fraud; Criminal fraud

Absence of provisions in national law

Case Law – Staatssecretaris van Financiën v Schoenimport Mariano Previti vof; Turbu.com BV and Turbu.com Mobile Phone's BV v Staatssecretaris van Financiën (Joined Cases C-131/13, C-163/13 and C-164/13) [2015] BVC 6

Acquisitions

Legislation/Regulatory – VATA94 s. 72(10)

Assessment

20-year time limit

Commentary – Indirect Tax Reporter ¶58-005

Penalty based on larger amount of VAT than that determined

Commentary – Indirect Tax Reporter ¶58-000

Director's liability

Generally

Commentary – Indirect Tax Reporter ¶59-790 ; Indirect Tax Reporter ¶60-715

Restraint order

Commentary – Indirect Tax Reporter ¶60-720

Evasion taken into account in the member state of dispatch

Case Law – Staatssecretaris van Financiën v Schoenimport Mariano Previti vof; Turbu.com BV and Turbu.com Mobile Phone's BV v Staatssecretaris van Financiën (Joined Cases C-131/13, C-163/13 and C-164/13) [2015] BVC 6

Evasion, meaning

Case Law – R v Dealy. [1995] BVC 86

Fraudulent

Entry and search of premises and persons

– see Entry, inspection and search

Penalty

Legislation/Regulatory – VATA94 s. 72

General anti-abuse rule

Binding of tax arrangements to lead arrangements

Legislation/Regulatory – FA2016 s. 157

Penalty

Legislation/Regulatory – FA2016 s. 158

Goods dispatched or transported within the community

Case Law – Staatssecretaris van Financiën v Schoenimport Mariano Previti vof; Turbu.com BV and Turbu.com Mobile Phone's BV v Staatssecretaris van Financiën (Joined Cases C-131/13, C-163/13 and C-164/13) [2015] BVC 6

Imported goods

Legislation/Regulatory – VATA94 s. 72(10)

Penalty

– see Civil fraud penalty

Refusal of rights to deduction, exemption or refund

Case Law – Staatssecretaris van Financiën v Schoenimport Mariano Previti vof; Turbu.com BV and Turbu.com Mobile Phone's BV v Staatssecretaris van Financiën (Joined Cases C-131/13, C-163/13 and C-164/13) [2015] BVC 6

Sale of anabolic steroids

Commentary – Indirect Tax Reporter ¶10-045

Tax evasion carried out in the member state of arrival

Case Law – Staatssecretaris van Financiën v Schoenimport Mariano Previti vof; Turbu.com BV and Turbu.com Mobile Phone's BV v Staatssecretaris van Financiën (Joined Cases C-131/13, C-163/13 and C-164/13) [2015] BVC 6

Transactions leading to the purchases

Case Law – Davis & Dann Ltd & Anor v Revenue and Customs Commissioners [2016] BVC 11