Comments on ECJ C-1/21: Liability for VAT debts legal entity not in conflict with EU law

The EU Court of Justice has ruled that it is not contrary to EU law for Bulgaria to have joint and several liability for VAT debts of a legal person. This applies, for example, when the person held jointly and severally liable is the manager of the legal entity.

Source Taxlive

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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