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VALUE ADDED TAX – input tax – MTIC and contra-trading – whether connection to
fraudulent trading as condition of denial of right to deduct input tax requires privity of
contract with fraudulent trader - test in Kittel and Recolta Recycling – whether English
mistranslation of French text of the judgment – whether to refer question to ECJ –
application of Court of Appeal judgment in Mobilx.
Published 1 December 2016