VATF53405 - The Kittel principle intervention: Kittel in more detail: What is meant by 바카라 사이트˜knew or should have known바카라 사이트™: Introduction

The third and final limb (VATF52300) of the Kittel principle (VATF52200) is the need to show that the taxable person 바카라 사이트˜knew or should have known바카라 사이트™ that his transaction was 바카라 사이트˜connected with fraudulent evasion of VAT바카라 사이트™ (dealt with in VATF53100, VATF53200 and VATF53300).

The ECJ judgement in Kittel does not define what is meant by 바카라 사이트˜knew or should have known바카라 사이트™ but does state that it is an objective test.

As the transactions are being traced (VATF33500) and all evidence is being collected, you should be looking to gather evidence in relation to the 바카라 사이트˜knew or should have known바카라 사이트™ limb, such as:

  • evidence of the taxable person바카라 사이트™s general knowledge of fraud at the time the transactions took place (VATF53430, VATF53435 and VATF70000);
  • features of the nature of the transactions that would have lead the taxable person to question whether they were 바카라 사이트˜connected with fraudulent evasion of VAT바카라 사이트™ (VATF60000); and
  • due diligence and risk assessment carried out by the taxable person to identify and address the risks identified (VATF70000).

The following sections look at:

  • the meaning of 바카라 사이트˜knew or should have known바카라 사이트™ in relation to corporate entities (VATF53410);
  • whether a taxable person 바카라 사이트˜knew바카라 사이트™ (VATF53415);
  • whether a taxable person 바카라 사이트˜should have known바카라 사이트™ (VATF53420, VATF53425 and VATF53430);
  • contrivance (VATF53435), and
  • when a taxable person relies on a third party (VATF53440)