Advanced search
Publication Cover
World Journal of VAT/GST Law Volume 2, 2013 - Issue 1
Journal homepage
27
Views
0
CrossRef citations to date
0
Altmetric
Original Articles

Personal responsibility of traders in relation to VAT fraud: the Bonik case

Comment on ECJ ruling of 6.12.2012, Case C-285/11 Bonik

Paolo Centore Lawyer, Studio legale e tributario P Centore & associate; Member of EU VEG (DG Taxation and Customs); Professor, Faculty of Law, University of Parma, Italy. Email: [email protected]
Pages 59-64 | Published online: 07 May 2015

  • Joined Cases C-439/04 Axel Kittel v Belgian State, as liquidator of Ang Computime Belgium, failed, and C-440/04 Belgian State v Recolta Recycling Sprl [2006] ECR I-6161; Case C-484/03 Bond House Systems [2006] ECR I-483. These are the leading cases on the topic.
  • Case C-285/11 Bonik [2012] ECR I-000, para 32. See, to this effect, Case C-273/11 Mecsek-Gabona [2012] ECR I-000, para 53.
  • Case C-285/11 Bonik (n 2) para 37. See, to this effect, Case C-273/11 Mecsek-Gabona (n 2) para 53.
  • Case C-484/03 Bond House Systems (n 1) para 18.
  • Case C-285/11 Bonik (n 2) para 35. See, inter alia, Case C-255/02 Halifax and Others [2006] ECR I-1609, para 71; Joined Cases C-439/04 and C-440/04 Axel Kittel and Recolta Recycling (n 1) para 54; Case C-285/09 Criminal proceedings against R [2010] ECR I-12605, para 36; Case C 504/10 Tanoarch [2011] ECR I-000, para 50; Joined Cases C-80/11 and C-142/11 Mahagében and Dávid [2012] ECR I-000, para 41.
  • Case C-285/11 Bonik (n 2) para 36.
  • In particular, Case C-255/02 Halifax (n 5) paras 58 and 59; Joined Cases C-439/04 and C-440/04 Axel Kittel and Recolta Recycling (n 1) para 53.
  • Case C-285/11 Bonik (n 2) para 39.
  • Joined Cases C-439/04 and C-440/04 Axel Kittel and Recolta Recycling (n 1) para 56; Joined Cases C-80/11 and C-142/11 Mahagében and Péter Dávid (n 5) para 46.
  • Case C-285/11 Bonik (n 2) para 40.
  • ibid, paras 41 and 42, with express reference to the ruling in Joined Cases C-354/03, C-355/03 and C-484/03 Optigen and Others [2006] ECR I-483, paras 52 and 55; Joined Cases C-439/04 and C-440/04 Axel Kittel and Recolta Recycling (n 1) paras 45, 46 and 60; Joined Cases C-80/11 and C-142/11 Mahagében and Dávid (n 5) paras 47 and 48.
  • Case C-285/11 Bonik (n 2) para 43, with reference to Joined Cases C-80/11 and C-142/11 Mahagében and Dávid (n 5) para 49.
  • On this matter see also Ine Lejeune, Sibylle Vandenberghe and Trui Racquet, ‘Limited Third-Party Liability in EU VAT Matters' (2012) 6 VAT Monitor 397.
  • See Communication from the Commission to the European Parliament and the Council on concrete ways to reinforce the fight against tax fraud and tax evasion including in relation to third countries, COM(2012) 351, 27 June 2012.
  • COM(2010) 695 final, 1 December 2010.
  • See the proposal by the European Commission of QRM (Quick Reaction Mechanism): COM(2012) 428, 31 July 2012, still pending before the European Council (see IP 6962/13 of 5 March 2013).
  • COM(2012) 351, para 2.
  • See, for example, the ECJ's judgments in Case C-274/10 Commission/Hungary [2011] ECR I-000 and Case C-525/11 Sia Mednis [2012] ECR I-000.
  • See Judgment 15741 of the Corte di Cassazione, 19 September 2012.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.