The Court of Justice of the European Union in its judgment of 30 January 2024 (C-442/22, P sp. z o.o.) ruled that an employee who has used his employer’s identification data to issue false invoices in order to commit fraud may himself be liable to pay the VAT shown on those invoices. However, the Tribunal pointed out that in a situation where the employer did not exercise due diligence required to control the activities of its employee and avoid the company’s involvement in tax fraud, it is the employer who will be obliged to pay VAT on the false invoices issued by the employee.
Source: www.mddp.pl
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