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Comments on ECJ C-442/22: The employee who issued them is responsible for empty invoices

In a situation where an employee of a VAT payer has issued a false invoice, using the employer’s identity without his knowledge or consent, the employee should be considered a person reporting VAT within the meaning of Art. 203, unless the company failed to exercise reasonable care reasonably required to control the employee’s actions. This is what the Court of Justice of the European Union ruled on Tuesday when considering a preliminary question from the Supreme Administrative Court.

Source Prawo.pl

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