VAT Fraud - Joint and Several Liability

VAT Fraud - Joint and Several Liability
Federation of Technological Industries and others v Customs and
Excise Commissioners and another (Case C-384/04)
ECJ
11 May 2006
Daily Law Notes Report Summary
ECJ Judgment
National legislation, whereby a taxable person receiving a supply
of goods who knew or suspected that the transaction was part of a
VAT fraud could be made jointly and severally liable for the
payment of VAT, was permitted by art 21(3) of the Sixth Directive
provided that general EC legal principles were respected, and art
22(8) permitted a requirement to provide security in so far as,
but only in so far as, it was imposed on a person who was liable
for VAT or could be made jointly and severally liable.