The Kittel principle intervention: The Kittel principle in more detail: Problems determining where the fraudulent evasion of VAT lies: Does there have to be a missing trader?
The judgment of the ECJ in Kittel (VATF52200) states:
… where it is ascertained, having regard to objective factors, that the supply is to a taxable person who knew or should have known that, by his purchase, he was participating in a transaction connected with fraudulent evasion of value added tax …
Fraudulent evasion of VAT can take many forms and is not necessarily linked to a missing trader. Where you are uncertain whether there has been a fraudulent evasion of VAT you should contact the VAT Fraud Team for further guidance.