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ECJ: AG Opinion Case No. C-1/21 (MC)-Liability of a company acting in bad faith results in its being deprived of assets and could not pay its interest tax debts

AG Kokott’s opinion on ECJ Case No. C-1/21, delivered by the European Court of Justice, which clarifies Bulgarian VAT laws regarding overdue tax debts.  

 A Bulgarian taxpayer (MC) got a tax assessment notice for unsettled tax liabilities for a VAT return ending in December 2014. The taxpayer was found accountable for third-party tax obligations. 

Source: GVC

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