Polish Supreme Court sent a question to ECJ: Is a company liable to VAT if an employee issued false invoices?

Decision of the Supreme Administrative Court of 26 May 2022, file no. I FSK 1212/18

Questions raised to ECJ

(1) Is Article 203 of Directive 112 to be interpreted as meaning that, where an employee of a taxable person has issued a false invoice with VAT shown, on which he has indicated the employer’s data as a taxable person, without his knowledge or consent, the following must be regarded as the person who shows the VAT on the invoice and who is liable for payment of VAT:
– a VAT payer whose data was unlawfully used in the content of the invoice, or
– an employee who unlawfully indicated VAT on an invoice using the data of a vatable person?

(2) Is it relevant to the answer of who, within the meaning of Article 203 of that directive, is it relevant to who shows VAT on the invoice and is liable for payment of VAT in circumstances such as point 1 whether a VAT taxable person employing an employee who unlawfully disclosed on a VAT invoice the data of the taxable person employing him may be accused of a lack of due diligence in supervising the employee?

Source Daniel Więckowski

 

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