Traders threaten action on VAT repayments

In an opinion given by an Advocate-General in the European Court of Justice on 16 February 2005, a chain of transactions should not fall outside the scope of the VAT system, even if some of them involved a 'carousel fraud'.

European Court of Justice: Case-law: Search form: Joined Cases C-354/03, C-355/03 and C-484/03 http://curia.europa.eu/jurisp/cgi-bin/form.pl?lang=en&Submit=Submit&alldocs=alldocs&docj=docj&docop=docop&docor=docor&docjo=docjo&numaff=&datefs=&datefe=&nomusuel=optigen&domaine=&mots=&resmax=100

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