Alleged VAT carousel fraud

Legal assistance in a tax-law litigation concerning an alleged VAT missing trader fraud

2015-2016

The Firm assisted a company distributing plastic materials in the national territory, in a proceeding against a VAT verification notice issued by Italian tax agency.

The tax agency challenged to the company the purchasing of some products from its foreign parent company (which was operating within the Europe) through some “missing trader companies” for the purposes of evading the applicable Value-added tax.

The Firm assisted the company during the first degree proceeding preparing all judicial documents providing to the Court the correct explanation of the challenged transaction, with particular reference to the proof of the existence of trading relationship between the parties and of the buyer’s good faith.