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
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