- Advocate General Medina concludes that it is contrary to EU law to deny a liable company director the right to appeal VAT assessments imposed on the company.
- QJ, as director of Luxembourg company VN, was held liable for unpaid VAT after the company failed to pay and its objection was dismissed as late.
- QJ argued that denying him the right to appeal in his own name violates Article 47 of the EU Charter of Fundamental Rights.
- The Advocate General states that directors must be allowed to challenge the factual and legal grounds of tax assessments if these are decisive for proceedings against them.
Source: taxlive.nl
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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