Konreo. Recipient of supply of goods that cannot deduct VAT due to participation in VAT evasion, still has obligation to pay VAT due from supplier. Court of Justice

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F25%3A00142562" target="_blank" >RIV/00216224:14220/25:00142562 - isvavai.cz</a>
Result on the web
<a href="https://legalblogs.wolterskluwer.com/international-tax-law-blog/the-contents-of-highlights-insights-on-european-taxation-issue-9-2025/" target="_blank" >https://legalblogs.wolterskluwer.com/international-tax-law-blog/the-contents-of-highlights-insights-on-european-taxation-issue-9-2025/</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Konreo. Recipient of supply of goods that cannot deduct VAT due to participation in VAT evasion, still has obligation to pay VAT due from supplier. Court of Justice
Original language description
The article is devoted to commenting on Court of Justice case C-276/24 KONREO, which assessed the compliance of the rejection of a tax deduction claim and liability in the case of VAT fraud. The cornerstones of the case, compliance with case law, and the consequences for VAT procedures in the Czech Republic are outlined.
Czech name
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Czech description
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Publication year
2025
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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