Evasion of VAT
Absence of provisions in national law
Acquisitions
Legislation/Regulatory –
VATA94 s. 72(10)
Assessment
20-year time limit
Commentary –
VAT Reporter ¶58-005
Penalty based on larger amount of VAT than that determined
Commentary –
VAT Reporter ¶58-000
Director's liability
Generally
Commentary –
VAT Reporter ¶59-790
;
VAT Reporter ¶60-715
Restraint order
Commentary –
VAT Reporter ¶60-720
Evasion taken into account in the member state of dispatch
Evasion, meaning
Case Law –
R v Dealy. [1995] BVC 86
Fraudulent
Entry and search of premises and persons
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
Imported goods
Legislation/Regulatory –
VATA94 s. 72(10)
Penalty
– see Civil fraud penalty
Prevention
Imposition of other obligations, equal treatment
Legislation/Regulatory –
Dir. 2006/112 art. 273
Special measures
Refusal of rights to deduction, exemption or refund
Sale of anabolic steroids
Commentary –
VAT Reporter ¶10-045
Tax evasion carried out in the member state of arrival
Transactions leading to the purchases
