Global Ink Trade. Burden of proof. VAT fraud. Court of Justice

Judgment of the Court of Justice in the case Global Ink Trade. The tax authorities must define the components of the fraud and provide evidence of the fraudulent acts and, secondly, prove that the taxpayer actively participated in that fraud or knew or should have known that the acquisition of goods or services for which entitlement was claimed was related to that fraud, which does not necessarily mean that it has been established which players all participated in that fraud and which respective acts they performed.