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Non-Economic Activity — RIP

Jason Collins and Ben Cooper of McGrigors analyse the implications of Axel Kittel in HMRC's fight against MTIC fraud
The ECJ recently gave judgment in joined cases Axel Kittel v Belgian State Case C-439/04 and Belgian State v Recolta Recycling SPRL Case C-440/04 — the latest in a series of cases concerning Missing Trader Intra-Community (MTIC) fraud. The judgment represents a much needed fillip for HMRC in its battle against organised VAT fraud and could not have come at a better time given recent estimates that losses to the Exchequer from VAT fraud could rise to over £10 billion this year (see Ashley Seager's article in the Guardian on Saturday 15 July 2006).
Readers familiar with carousel fraud will know that a number of questions were left...

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