- The ECJ issued a preliminary ruling on Bulgarian VAT liability for third parties in Case No. C-121/24.
- A taxpayer was assessed for unpaid VAT after their supplier failed to pay and was removed from the commercial register.
- The ECJ ruled that EU VAT Directive 2006/112/EC allows national laws to hold third parties jointly liable for VAT if they knew or should have known the VAT would not be paid.
Source: news.bloombergtax.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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