VAT Fraud and the Innocent
R (Teleos and others) v Customs and Excise Commissioners (Case C-409/04)
ECJ
Weekly Law Notes Summary
27 September 2007
There could only be an intra-Community acquisition and supply of goods if the goods actually left the territory of the Member State of supply, but where the goods were fraudulently retained in that State, the supplier could not be made liable for VAT if he was unaware of the fraud and had taken all reasonable steps to ensure that he was not participating in tax evasion.