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Comments on ECJ C-442/22: Under certain circumstances, employee owes VAT when drawing up a false VAT invoice

The CJEU ruled that in the case of VAT fraud by an employee, the employee is liable to pay VAT if the employer did not exercise reasonable care to check the actions of the employee. P sp. Z o.o., a fuel sales company, is facing allegations of VAT fraud by a petrol station manager. The CJEU clarified that the employee must be regarded as the person who mentions the VAT and is liable to pay the VAT, if the employer did not exercise reasonable care to check the actions of the employee.

Source Taxlive

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