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World Journal of VAT/GST Law Volume 1, 2012 - Issue 1
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Original Articles

Establishing VAT fraud in the case of cross-border supply

Yolande Sérandour Head of the LLM in Business Tax Law and the Tax Law Department of the Centre for Business Law, University of Rennes 1, France; Head of the Tax and Turnover Jurisclasseur Series, LexisNexis, Paris, France.
Pages 95-98 | Published online: 07 May 2015

  • General Tax Code [GTC], Art 262(b)(I).
  • C-354/03, C-355/03 and C-484/03 Optigen Ltd, Fulcrum Electronics Ltd, Bond House Systems Ltd [2006] ECR I-483; C-384/04 Federation of Technological Industries (FTI) [2006] ECR I-4191; C-439/04 Axel Kittel; and C-440/04 Recolta Recycling SPRL [2006] ECR I-6161.
  • Conseil d'Etat (8th and 3rd Sub-Dept) 25 February 2011, n° 312290 Sté Abacus Équipement Électronique; CE (8th and 3rd Sub-Dept) 27 July 2005, n° 273619 and n° 273620 Sté Fauba France; C-409/04 Teleos ea [2007] ECR I-7797 and C-184/05 Twoh International [2007] ECR I-7897. For a similar approach, see CE (10th Sub-Dept) 26 July 2011, n° 320452 Sté Auto Hall 52.
  • CE (9th and 10th Sub-Dept) 30 December 2010, n° 316022 SARL Verimex; TA Besançon (2) 6 July 2000, Metro.
  • CE (8th and 3rd Sub-Dept) 25 February 2011, n° 309574 Sté Michelena.
  • CE (9th and 10th Sub-Dept) 1 July 2009, n° 295689 SARL Alain Palanchon; CE (9th Sub-Dept) 16 December 2010, n° 308586 Sté Applitec; CE (8th and 3rd Sub-Dept) 25 February 2011, n° 309574 Sté Michelena.
  • See also CE (9th and 10th Sub-Dept) 30 December 2010, n° 316022 SARL Verimex. Here the Supreme Court refrained from excluding exemption for intra-Community supplies where the seller had failed to add the buyer's VAT identification number to the relevant invoices. The seller must rebut the presumption of non-communication by providing proof that at the time of the supply the buyer had effectively been identified for VAT purposes.
  • Instruction 8 April 1997, spec n° 8: BOI 3 A-3–97.
  • CE (8th and 3rd Sub-Dept) 27 July 2005, n° 273619 and n° 273620 Sté Fauba France; CE (9th and 10th Sub-Dept) 1 July 2009, n° 295689 SARL Alain Palanchon.
  • CE (9th Sub-Dept) 16 December 2010, n° 308586 Sté Applitec; CE (8th and 3rd Sub-Dept) 27 July 2005, n° 273619 and n° 273620 Sté Fauba France.
  • CAA Versailles (3) 11 July 2006, n° 04VE03355 Sté Magma France.
  • CE (9th Sub-Dept) 16 December 2010, n° 308586 Sté Applitec; CE (9th Sub-Dept—application to appeal rejected) 15 February 2007, n° 291801 Sté France Nord Logistique; CE (9th Sub-Dept—application to appeal rejected) 28 November 2007, n° 299109 Sté Sandra and n° 299110 Sté Espace Européen; CAA Douai (2) 27 June 2006, n° 05DA00311 SAS Metro-Cash et Carry France; CAA Versailles (3) 11 July 2006, n° 04VE3355 Sté Magma France; CAA Bordeaux (4) 5 July 2007, n° 05BX00079 Sté Mobil Com; CAA Bordeaux (4) 5 July 2007, n° 05BX00080 Mr Legros de Grandicourt pour l'EURL Easy Com; CAA Paris (5) 18 December 2008, n° 07PA02164 SARL Grand Large: RJF 10/2009, n° 823.
  • CE (9th Sub-Dept—application to appeal rejected) 15 February 2007, n° 291801 Sté France Nord Logistique; CAA Nancy (2) 7 October 2004, n° 00NC01425 Succession Metroz. Bank statements only partly corroborated the reality of intra-Community supplies.
  • CE (8th sub-dept—application to appeal rejected) 17 June 2009, n° 309137 and n° 309372 EURL Easy Com; CE (9th Sub-Dept—application to appeal rejected) 15 February 2007, n° 291801 Sté France Nord Logistique; CAA Bordeaux (4) 5 July 2007, n° 05BX00079 Sté Mobil Com; CAA Bordeaux (4) 5 July 2007, n° 05BX00080 Mr Legros de Grandicourt pour l'EURL Easy Com; CAA Nancy (2) 7 October 2004, n° 00NC01425 Succession Metroz.
  • CE (8th and 3rd Sub-Dept) 27 July 2005, n° 273619 and n° 273620 Sté Fauba France; CE (9th and 10th Sub-Dept) 1 July 2009, n° 295689 SARL Alain Palanchon
  • CE (8th and 3rd Sub-Dept) 7 September 2009, n° 308751 Sté Stamping International; C-409/04 Teleos ea [2007] ECR I-7797 and C-184/05 Twoh International [2007] ECR I-7897.
  • CAA Douai (2) 27 June 2006, n° 05DA00311 SAS Metro-Cash et Carry France.
  • CAA Paris (5) 18 December 2008, n° 07PA02164 SARL Grand Large: RJF 10/2009, n° 823.

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