YEAR 2015 N.º 2

ISSN 2182-9845

The denial of the right to a deduction, exemption or refund of the VAT on intra-community acquisitions in the case of fraud without to be regulated the national law

Carmen Ruiz Hidalgo


Intra-community acquisitions; Theory of Knowledge; VAT; Tax Fraud; Denial of the right to deduct


The survival of the regime of taxation of destination on intra-community acquisitions has generated, and carry on, frames of fraud, despite the legal efforts from the European Union and the EU Member States, with the consequent loss of revenue for both. The struggle against the tax fraud are regulated in the VAT Directive and, of course, in the national legislations, as for example, the denial of the right to the deduction in the light of the principles of proportionality and legal certainty, provided that the tax payer knew or could know the existence of a frame of fraud. In the event that the refusal isn't regulated at the national tax law, the EU Member States can deny this right under the VAT Directive.