Sprawy karuzelowe mogą znów się kręcić
Wyrok unijnego trybunału sprawiedliwości jest korzystny dla podatników.

W październiku br. Trybunał Sprawiedliwości Unii Europejskiej opublikował wyrok dotyczący węgierskiej spółki Glencore Agriculture, której lokalna skarbówka odmówiła odliczenia VAT, twierdząc, że firma była zamieszana w oszustwa karuzelowe. Swoją decyzję oparła na ustaleniach z finalnych decyzji w innych postępowaniach, dotyczących podmiotów uczestniczących w "karuzeli".
Sprawa trafiła do unijnego trybunału sprawiedliwości. Z jego wyroku wynika, że skarbówka wydając decyzję dotyczącą kolejnej firmy uwikłanej w jej ocenie w oszukańcze transakcje, ma prawo opierać się na dowodach ze spraw wobec innych kontrahentów, jeżeli pozwalają na to krajowe regulacje. Jednak także wobec konkretnej firmy trzeba wykazać w obiektywnym postępowaniu (co wynika z ogólnych praw UE), że brała udział w oszustwie świadomie lub nie dochowała należytej staranności. Ponadto przedsiębiorca, od którego żąda się VAT ze względu na domniemany udział w "karuzeli", ma prawo poznać dowody z postępowań toczonych wobec kontrahentów, a także przedstawiać dokumenty z innych spraw, które mogą przemawiać na korzyść firmy.
Eksperci w "Pulsie Biznesu" radzą, by przedsiębiorstwa, co do których toczą się postępowania w sprawach VAT, złożyli wniosek o dołączenie do akt dowodów z innych postępowań, np. dotyczących kontrahentów i zapoznanie się z nimi, jeżeli na ich podstawie organy skarbowe zamierzają wydać niekorzystne decyzje.
Jeżeli sprawa jest już w sądzie administracyjnym, wyrok TSUE może być podstawą do złożenia wniosku o uchylenie decyzji skarbówki.
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Zatrzymania ws. karuzeli VAT we Wrocławiu
Kolejne osoby mają zarzuty w śledztwie dotyczącym obrotu elektroniką na karuzeli VAT.