Input VAT deduction denial as an anti-evasion and fraud measure

Vasović, Miloš (2024) Input VAT deduction denial as an anti-evasion and fraud measure. In: Pravo na pravdu – izazovi savremenog doba : zbornik radova 37. susreta Kopaoničke škole prirodnog prava - Slobodan Perović, Kopaonik, 13. – 17. decembar 2024 : međunarodna naučna konferencija. Kopaonička škola prirodnog prava – Slobodan Perović, Beograd, pp. 387-401. ISBN 978-86-81956-25-0

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Abstract

The Court of Justice of the European Union has developed a measure allowing national authorities to deny the right to deduct input VAT in a case of fraud and evasion, and has been persistent in its case law. As other anti-evasion measures in Serbia are not enough to effectively suppress VAT evasion or fraud, and Serbia does not have in its VAT Law the provision such as the one developed by the Court, the author analyses if an existing secondary tax liability provision could be taken as a legal basis for applying the measure developed by the Court of Justice of the European Union. This paper aims to set out a recommendation to the Serbian legislator to adopt the anti-evasion/fraud measure developed by the Court of Justice of the European Union in its rich case law on this matter. Following the hypothesis that national VAT legislation needs to be further harmonised with the EU VAT legislation, and that Serbia needs an effective means to collect VAT unpaid to protect its national fiscal interests, the author in this paper used the normative dogmatic and content analysis methods with particular reference to the case law of the Court of Justice of the European Union.

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