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

  1. VATF43231
    Background & judgment
  2. VATF43232
    The Mecsek principle in more detail
  3. VATF43233
    Applying the Mecsek principle - the three limbs
  4. VATF43234
    The need to obtain evidence
  5. VATF43235
    What if a tax fraud has been committed by someone further down the supply chain from the customer?
  6. VATF43236
    Does the Mecsek principle also apply to exports?
  7. VATF43237
    Can I deny input tax using Kittel and zero rating using Mecsek?
  8. VATF43238
    Making a submission and notifying the taxable person of your decision
  9. VATF43239
    Obtaining further advice