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In criminal proceedings concerning R and others (C-285/09), European Court of Justice
In connection with criminal proceedings brought against R for alleged evasion of VAT, the German tax authority referred to the European Court of Justice for a preliminary ruling.
It asked if an intra-community supply could be refused exemption from VAT, when the supplier hid the identity of the true purchaser so that the latter could evade payment of the VAT due.
The court said that the presentation of false invoices and any other manipulation of evidence would hinder the correct collection of VAT.
The member state from which the intra-community supply was made was entitled in those circumstances to refuse to apply the exemption.
