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MTIC Case Law Round-up II

Adam Rycroft Senior Solicitor at McGrigors LLP follows up McGrigors' previous article on the case law dealing with knowledge in supply chains tainted by missing trader fraud
In April last year (Issue 931) my colleague David Anderson provided a summary of the cases in this area of VAT law (which purely for convenience I shall call 'MTIC cases') after a number of competing decisions had been released. At that time the most significant were the VAT Tribunal decisions Livewire Telecom Ltd 20533 and Olympia Technology Ltd 20570 with the former being the first success for the taxpayer following the ECJ's decision in Kittel v Belgium and Belgium v Recolta Recycling SPRL Joined Cases C-439/04 and C-440/04.
David concluded that article by commenting that the case law...

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