38Furthermore, it is for the national court to verify whether the concealment of an intra-Community transaction and the resulting delay in the adjustment of the relevant accounts are tainted by the evasion of VAT. It is settled case-law that Community law cannot be relied on for abusive or fraudulent ends (see, in particular, Kittel and Recolta Recycling, paragraph 54). Similarly, the application of Community legislation cannot be extended to cover transactions carried out for the purpose of wrongfully obtaining advantages provided for by Community law (see, to that effect, Halifax and Others, paragraph 69).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.