VAT Compliance
Briefly assessed, not merely reported: the developments that matter for honest businesses. Updated fortnightly.
Germany's Federal Court of Justice requires a complete target-actual computation instead of broad estimates. A strong lever against excessive confiscation in VAT proceedings.
BGH, Beschl. v. 16.04.2026 — 1 StR 557/25 — source
Directive (EU) 2026/1021 makes an effective, audited compliance system a mitigating factor across the EU — window dressing does not qualify. An authority argument for the VAT tax CMS as a defence building block.
RL (EU) 2026/1021, ber. eucrim v. 11.08.2026 — source
Germany's Federal Fiscal Court confirms the broad, neutrality-protected right to deduct: advisory costs to enforce damages for a merely intended activity qualify. A rebuff to narrow nexus requirements.
BFH, Urt. v. 07.05.2026 — V R 15/24, ECLI:DE:BFH:2026:U.070526.VR15.24.0 — source
Regulation (EU) 2026/1743 opens VIES, CESOP and customs data to investigators — with an express ban on fishing expeditions, strict purpose limitation and audit-log duties. Those safeguards become checkpoints for every defence.
VO (EU) 2026/1743, ABl. v. 27.07.2026 — source
Under Article 47 CFR, a director held liable must be able to challenge the underlying assessment against the company. Directly usable in German secondary-liability proceedings.
EuGH, Urt. v. 16.07.2026 — C-158/25, ECLI:EU:C:2026:591 — source
The exception to accessoriness applies to perpetrators only. For mere aiding, sec. 71 liability ends with collection limitation of the tax debt — a hard new checkpoint in favour of taxpayers.
BFH, Urt. v. 21.04.2026 – VII R 18/24, ECLI:DE:BFH:2026:U.210426.VIIR18.24.0 — source
National courts must disapply more lenient limitation standards where systemic impunity for serious EU fraud looms; final decisions remain untouched.
EuGH, Urt. v. 16.07.2026 – C-280/25 (Lin II) — source
Three further convictions on EPPO charges — including the organisation's tax adviser; over EUR 9m confiscated, also from a benefiting company. Enforcement now reaches advisers and companies.
EPPO, Pressemitteilung v. 14.07.2026 (LG Berlin, Urt. v. 10.07.2026) — source
Arrests and searches in DE/PL/NL: enforcement now specifically targets buyers reselling carousel vehicles under the margin scheme. Buying vehicles without documented VAT history is a red flag.
EPPO, Pressemitteilung v. 10.07.2026, Investigation Huracán — source
In the AG's view, a settlement requiring only a percentage of the disputed VAT is incompatible with EU law. Judgment pending — relevant for consensual case resolutions.
GA-Schlussanträge v. 11.06.2026 – C-308/25 (Isolanti Group) — source
The EU judiciary annuls a refusal to authorise staff testimony vis-a-vis the EPPO — a small but clear signal for equality of arms and judicial control within the EPPO framework.
EuG, Urt. v. 10.06.2026 – T-99/25 — source
The EPPO secures additional assets in one of the largest ongoing VAT complexes. Asset freezing remains enforcement's fastest sword — and the strongest reason for evidence architecture before the emergency.
EPPO, Pressemitteilung v. 05.06.2026, Investigation Metallo — source