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“The avoidance of tax may be lawful, but it is not yet a virtue .”

(Lord Denning)

 

 

 

 

 

 

 

News

United States and Belgium Sign Income Tax Treaty and Protocol

Date:
13 July 2006

In the joined cases C-439/04 and C-440/04 (Axel Kittel v. Belgium and Belgium v. Recolta Recycling SPRL), the Court of Justice of the European Communities has clarified that if a taxpayer did not and could not know that a fraud was connected with a transaction, he must not lose the right to deduct VAT he has paid on the transaction.

By contrast, where it is ascertained by objective factors that the taxpayer knew or should have known that by purchasing, he was participating in a transaction connected with fraudulent evasion of VAT, he can be denied the right to deduct the VAT.

 


 

 

 

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