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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: obtaining further advice

VATF43239 | Basic interventions: output tax interventions: refusing zero rating of dispatches and exports where there is connection with fraud: the Mecsek principle: obtaining further advice

From HM Revenue & Customs · VAT Fraud

If you just wish to discuss the application of the Mecsek principle please feel free to contact the VAT Fraud Team, by email, telephone or formal submission, at any time during your investigation.

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