Notes: Keywords: Missing Trader Intra Community (-MTIC-) fraud in Electronic Communication Services (-ECS-), Whether the Appellant knew or ought to have known that the relevant transactions were connected with fraud. Held: no. Axel-Kittel v Belgium; Belgium v Recolta Recycling [2006] ECR 1-6161 and Mobilix Ltd (In Administration) v HMRC; HMRC v Blue Sphere Global Ltd,; Calltel Telecom Ltd and another v HMRC [2010] EWCA Civ 517 considered and applied.