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.
- C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them
- Roadtrip through ECJ Cases – Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice (Art. 203)
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