R (Teleos and others) v Customs and Excise Commissioners
“There could only be an intra-Community acquisition and supply of goods if the goods actually left the territory of the Member State of supply, but where the goods were fraudulently retained in that State, the supplier could not be made liable for VAT if he was unaware of the fraud and had taken all reasonable steps to ensure that he was not participating in tax evasion.”
WLR Daily, 1st October 2007
Source: www.lawreports.co.uk
Please note: once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.
