Recent Developments in German Criminal Law and Their Impact on VAT Compliance

In view of the recent tendency of German criminal courts and of the German legislator to adopt a stricter approach towards VAT offences, businesses should more diligently comply with their administrative obligations in the field of VAT, in particular if they are engaged in business transactions on a regular basis. In this article, the authors present details of the developments in Germany and of a recent judgment of the Court of Justice of the European Union supporting the German authorities.