The Advocate General of the CJEU issued an opinion in the case regarding the liability of entrepreneurs for the actions of employees participating in issuing invoices in companies (reference number C 442/22). The opinion shows that the employer may suffer VAT consequences only if it is proven that he acted in bad faith.
Source Prawo.pl
See also
- ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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