- The ECJ ruled that the disappearance of a VAT debtor as a legal entity does not prevent tax authorities from pursuing joint and several liability for unpaid VAT from another party.
- The case involved a Bulgarian company held liable for VAT after its contractor ceased to exist and failed to pay the tax.
- The ECJ confirmed that EU law allows for joint and several liability for VAT, especially in cases of abuse or fraud, even if the main debtor no longer exists.
- The ruling supports the principle that a purchaser can be held liable if they knew or should have known the VAT would not be paid.
Source: mddp.pl
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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