When determining a posteriori the taxable amount of a transaction concealed by those subject to VAT, the amounts paid and received as reconstructed by the tax authorities must include that tax, the Court of Justice of the European Union ruled on Thursday 1 July (Case C-521/19).
A Spanish artistic agent was paid in cash and without an invoice by a company when he negotiated the participation of orchestras in local festivals. These amounts were not declared. As the agent did not issue an...