“… knew or should have known that by his purchase he was participating in a transaction connected with fraud: Kittel v Belgium (Joined Cases C-439/04, C-440/04), [2008] STC 1537.…”
“…edit in respect of the sales pursuant to Kittel v Belgian State; Belgian State v Recolta Recycling SPRL (Joined Cases C-439/04 and C-440/04) [2006] ECR I-6161, [2008] STC 1537 and Mobilx Ltd (in Administration) v HMRC [2010] EWCA Civ 517.…”
“…x (“VAT”). The decision of the Court of Justice of the European Union in Joined Cases C- 439/04 and C-440/04 Kittel v Belgium; Belgium v Recolta Recycling SPRL [2008] STC 1537 established that the right of a person registered for VAT to deduct input tax can be refused where:…”
“…ourt of Justice of the European Union in Kittel v Belgian State; Belgian State v Recolta Recycling SPRL (Joined Cases C-439/04 and C-440/04) [2006] ECR I-6161, [2008] STC 1537 (‘Kittel’). Mr Butt argues that it is impermissible as a matter of EU and domestic law to extend the circumstances in which a criminal penalty can be imposed b…”