- The EU Court of Justice ruled on joint liability for unpaid VAT when the main debtor loses legal personality.
- The case involved a Bulgarian company held liable for VAT not paid by its supplier, which had been dissolved.
- The central legal issue is the timeframe and legitimacy for enforcing joint liability on a third party who learns of the debt only after the main debtor ceases to exist.
- Under Italian law, joint liability of the purchaser is allowed if awareness or gross negligence can be proven.
Source: eutekne.info
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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