- VAT joint and several liability can hold directors and third parties responsible for unpaid VAT debts.
- Recent CJEU rulings clarify but also raise questions about fairness and legality.
- Article 273 of the VAT Directive allows EU Member States to impose obligations for VAT collection.
- National VAT rules must be proportionate and clear, respecting legal certainty and basic rights.
- Directors need to understand their potential liability, even after leaving a company.
- Fundamental rights and procedural safeguards are essential for protecting directors.
- Practical steps are necessary for those facing insolvency or wanting to safeguard themselves.
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.
