- If a legally not owed VAT is shown on an invoice, the supplying entrepreneur is generally liable for the tax under German interpretation of the VAT Directive
- This liability has been assumed even in cases where employees fraudulently show the tax without the entrepreneur’s knowledge
- The European Court of Justice has taken a differentiated stance on this issue in a recent decision
Source: datenbank.nwb.de
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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