VATF52300 - The Kittel principle intervention: Overview: The three 바카라 사이트˜limbs' of the Kittel principle

The Kittel principle can be broken down into three 바카라 사이트˜limbs바카라 사이트™, as follows:

  1. Was there fraudulent evasion of VAT? (VATF53100)
  2. Was the transaction 바카라 사이트˜connected with바카라 사이트™ that fraudulent evasion of VAT? (VATF53300)
  3. Did the taxable person, when he entered into the transaction, know or should he have known that it was 바카라 사이트˜connected with fraudulent evasion of VAT바카라 사이트™? (VATF53400)

When and where to apply the Kittel principle is looked at in VATF52400.