International businesses trading cross-border should be more protected against tax authorities combatting VAT fraud by denying certain rights. Jan Sanders, an international VAT specialist who works as an indirect tax manager at RELX, draws this conclusion after the Dutch Supreme Court released its final judgment in the Italmoda case.
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The new guidance is not meant to reflect a substantial change to UK law, but the requirement that tax advice is ‘likely to be correct’ imposes unrealistic expectations
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