Commentary on ECJ C-1/21 – ECJ according to AG not competent to answer questions about joint and several liability

Advocate General Kokott concludes that the European Court of Justice has no jurisdiction to answer the preliminary questions about MC’s liability for the VAT debt of ZZ AD, of which MC is director.

Source Taxlive

See also ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – AG Opinion – Liability of a non-taxable natural person who whose conduct in bad faith led to underpayment of VAT