Comments on ECJ C-1/21: In certain circumstances a manager is jointly and severally liable for a legal person’s value added tax (VAT) debts

On October 13, 2022 on the website of the Court of Justice of the European Union (CJEU) an interesting judgment of the Court of Justice of the European Union (the CJEU) in Case C-1/21, MC versus Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite, ECLI:EU:C:2022:788, was published.

Source International Tax Plaza

See also

• ECJ C-1/21 (Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“) – Judgment – A Member State can impose its own rules with regard to joint and several liability (in well defined cases)

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