Burden of Proof in Fictitious Invoice Allegations

Requiring Transaction-Specific Evidence in VAT Fraud Proceedings Tax authorities accused a commercial enterprise of engaging in VAT fraud through the procurement and issuance of fictitious invoices, subsequently denying the taxpayer’s right to deduct input VAT and imposing statutory liability for tax shown on allegedly sham documents. The Regional Administrative Court, however, partially vindicated the taxpayer, … Continue reading Burden of Proof in Fictitious Invoice Allegations