Roderick Cordara QC and Jern-Fei Ng Essex Court Chambers analyse the expanding jurisprudence on MTIC fraud
It has been some four years since the first article on Missing Trader Intra-Community (MTIC) VAT fraud appeared in The Tax Journal (Issue 690 28 April 2003). The jurisprudence on the subject has over the past few years spawned a growing body of case law including no fewer than three European Court of Justice (ECJ) judgments. However the case law still leaves much to be revealed about the applicable principles in this area. That is not surprising since much judicial effort (in the UK) has related to deciding not to decide MTIC or carousel fraud-related cases on their merits. It would be much better for all concerned if the litigation...
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Roderick Cordara QC and Jern-Fei Ng Essex Court Chambers analyse the expanding jurisprudence on MTIC fraud
It has been some four years since the first article on Missing Trader Intra-Community (MTIC) VAT fraud appeared in The Tax Journal (Issue 690 28 April 2003). The jurisprudence on the subject has over the past few years spawned a growing body of case law including no fewer than three European Court of Justice (ECJ) judgments. However the case law still leaves much to be revealed about the applicable principles in this area. That is not surprising since much judicial effort (in the UK) has related to deciding not to decide MTIC or carousel fraud-related cases on their merits. It would be much better for all concerned if the litigation...
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If you do not subscribe but are a registered user, please enter your details in the following boxes:
