VATF52300 - The Kittel principle intervention: Overview: The three 鈥榣imbs' of the Kittel principle

The Kittel principle can be broken down into three 鈥榣imbs鈥�, as follows:

  1. Was there fraudulent evasion of VAT? (VATF53100)
  2. Was the transaction 鈥榗onnected with鈥� that fraudulent evasion of VAT? (VATF53300)
  3. Did the taxable person, when he entered into the transaction, know or should he have known that it was 鈥榗onnected with fraudulent evasion of VAT鈥�? (VATF53400)

When and where to apply the Kittel principle is looked at in VATF52400.