- Case C-331/23 focuses on joint liability in VAT fraud involving Belgian company Dranken Van Eetvelde NV
- The Court of Justice of the European Union ruled on the case on December 12, 2024
- The case examines the compatibility of Belgian VAT enforcement with EU principles like proportionality and fiscal neutrality
- Dranken Van Eetvelde NV was held jointly liable for over 173,000 euros in unpaid VAT from third parties and fined more than 630,000 euros
- The company contested these charges as being contrary to EU law, leading to a referral to the CJEU
- Belgian VAT Code enforces strict measures against VAT fraud, holding businesses accountable for VAT owed by others in the supply chain
- Concerns were raised about the unconditional application of these measures under Belgian law, questioning their compatibility with EU law
- The CJEU was asked to clarify if these measures respect EU principles and provide adequate safeguards for taxpayers acting in good faith
Source: vatabout.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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