Ancora sulla prova delle frodi carosello. Note a margine della sentenza della Corte di Giustizia nel caso Aquila Part

Abstract

Under European law, the right to deduct may be denied not only where the taxable person actively participated in a fraud, but also where it can be shown that the taxable person could have known, using the required diligence, that he was participating in a fraudulent scheme. Where there are indications that irregularities or fraud are suspected, the taxable person must prove that he took extra care to ensure that the transaction in which he participated was not part of a fraudulent scheme.