Personal responsibility of traders in relation to VAT fraud: the Bonik case

The subtle balance between protecting fiscal interests in the fight against VAT fraud and avoiding undue burdens and disproportionate risks for a trader who is unwillingly involved in a fraud is highlighted in the Bonik judgment. In this judgment, the Court of Justice summarised and followed the direction of case law indicated in previous judgments, identifying the line to be drawn between the conflicting requirements in this area of law. The ruling under review confirms the view of the Court regarding the need to balance fundamental principles such as the protection of good faith, legitimate expectations, legal certainty with the fiscal interests of the Member States, and regarding the protection of bona fide traders against damage caused by VAT fraud.