VAT neutrality to be preserved in tax assessment

In case of assessment for tax evasion, States must always preserve VAT neutrality.

This has been confirmed by the Court of Justice of the European Union in its judgment C-521/19 of 1 July 2021, analysing the case of a self-employed worker resident in Spain who received not-declared  payments off the books.

Dario Augello and Gabriella De Mattia discussed the matter in the article “VAT neutrality to be preserved in tax assessment” on Eutekne.

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