Steuerhinterziehung – Beweis – Sorgfaltspflicht des Steuerpflichtigen – Berücksichtigung der Verletzung nationaler Vorschriften über die Erbringung der fraglichen Dienstleistungen.

The article discusses a legal case that involves the interpretation of value added tax (VAT) rules and their alignment with fundamental legal principles. It centers on a VAT dispute from 2009 to 2013. It questions revolve around whether tax authorities can deny VAT deductions based on service-related violations, the extent of a taxpayer's duty to monitor these violations, and whether they can disregard national laws to establish fraud.