- CJ delivered judgment in case P Sp. z o.o. (C-442/22) on 30 January 2024
- Employee of P issued fake invoices for 1500 fictitious transactions during 2010-2014
- Polish tax authorities held P liable for VAT on fake invoices due to lack of due diligence
- CJ ruled employee liable for VAT if committing fraud, employer liable if fails to control actions
- National court to verify if employer failed to exercise diligence procedures
Source: loyensloeff.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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