A dishonest employee who used the employer’s data without his knowledge and consent should pay VAT from empty invoices issued by him – believes the Advocate General of the CJEU. And what if the fraudster is the recipient of the goods?
The opinion of Juliane Kokott, Advocate General of the Court of Justice of the EU, was announced last Thursday, 21 September 2023. The judgment of the CJEU itself has not yet been issued, the case has the reference number C-442/22.
- Not only an employee
Source: forsal.pl
Latest Posts in "Poland"
- Ministry of Finance: Penalties for Errors in KSeF Do Not Have to Be Maximum
- E-Invoicing in Poland: 7 things you need to know in 2026
- Does a Municipal Association Serving Its Members Operate as a VAT Taxpayer?
- VAT on Sale of Green Recreational Land: Does Main Land Use Determine Tax Exemption?
- Tax Office Still Reluctant to Allow VAT Deductions for CSR Spending
