Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
VAT Fraud

VATF43230 · Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle

  • VATF43231 · The ECJ judgment in the case of Mecsek: background & judgment
  • VATF43232 · The Mecsek principle in more detail
  • VATF43233 · Applying the Mecsek principle - the three limbs
  • VATF43234 · The need to obtain evidence
  • VATF43235 · Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: Mecsek principle: what if a tax fraud has been committed by someone further down the supply chain from the customer?
  • VATF43236 · Does the Mecsek principle also apply to exports?
  • VATF43237 · Can I deny input tax using Kittel and zero rating using Mecsek?
  • VATF43238 · Making a submission and notifying the taxable person of your decision
  • VATF43239 · Obtaining further advice
  1. Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: contents
  2. Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: making a submission and notifying the taxable person of your decision

VATF43238 | Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: making a submission and notifying the taxable person of your decision

From HM Revenue & Customs · VAT Fraud

Making a submission

If you wish to apply the Mecsek principle you will need to make a submission. Please see VATF85300 for further details.

Notifying the taxable person of your decision

Please see VATF86200 for further details.

PreviousNext
PrivacyTerms