Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22)

Judgment of 25 May 2023

law://eu/cjeu/2022/c-114-22/para_42@2026-11-15

42In the case of fraud, according to settled case-law, the right of deduction is to be refused not only where VAT fraud is committed by the taxable person himself or herself, but also where it is established, in the light of objective evidence, that the taxable person – to whom the supply of goods or services, on the basis of which the right of deduction is claimed, was made – knew or ought to have known that, through the purchase of those goods or services, he or she was participating in a transaction connected with such fraud (see, to that effect, judgments of 6 December 2012, Bonik, C‑285/11, EU:C:2012:774, paragraph 40; of 11 November 2021, Ferimet, C‑281/20, EU:C:2021:910, paragraph 48; and of 1 December 2022, Aquila Part Prod Com, C‑512/21, EU:C:2022:950, paragraph 27).

Dyrektor Izby Administracji Skarbowej w Warszawie v W. Sp. z o.o (C-114/22)

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