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Notes:
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VAT – MTIC fraud – input tax – whether the purchases by the Appellant in the identified 8 deals were “connected with fraudulent evasion of VAT” as per Axel Kittel at para. [61] – held yes – whether the Appellant was a taxable person who knew or should have known that by its purchase it was participating in a transaction “connected with fraudulent evasion of VAT” – held yes, as to both means of knowledge (should have known) and actual knowledge (knew) – whether there was any need for a reference to the ECJ on a possible application of the Community law principle of equality – held no – Appeal dismissed – Costs awarded to HMRC
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