Germany: No tax fraud when a tax payer realises they have been part of a VAT fraud carousel after having purchased goods March 12 2014 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email The right to deduct VAT does not cease to apply retroactively, reports Daniel Kaiser of KÜFFNER MAUNZ LANGER ZUGMAIER Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login