CJEU Confirms EU Charter Rights Apply in VAT Liability Cases

• The CJEU ruled in the QJ case that the EU Charter of Fundamental Rights applies in VAT matters.
• It held that Article 47 (right to an effective remedy) blocks national rules that stop a company manager from challenging underlying VAT assessments.
• The case concerned a Luxembourg manager personally pursued for a company’s unpaid VAT debt.
• The ruling strengthens defenses for people held jointly and severally liable for a company’s VAT liabilities.

Source: taxathand.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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