Comments on ECJ C-164/24: European Court of Justice Rules Against Automatic VAT Deregistration for Tax Obligation Breaches

• Removal from the VAT Register has significant consequences for both Taxpayers and Buyers.
• The European Court of Justice (CJEU) ruled against national laws allowing removal without examining the nature of infringements.
• The case involved a Bulgarian company, Citylad, removed from the VAT register for repeated non-payment.
• The CJEU emphasized the need for assessing the nature of infringements and taxpayer behavior.
• The Court highlighted the principles of proportionality and legal certainty.
• Measures must be appropriate and necessary, not exceeding what is needed.
• Removal without verifying taxpayer behavior is inconsistent with these principles.
• Legal certainty ensures predictability of legal situations.

Source: mddp.pl

See also

• ECJ Case C-164/24 (Cityland) – Judgment – EU law mandates analysis of taxpayer conduct before removing VAT registration

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• Join the Linkedin Group on ECJ/CJEU/General Court VAT Cases, click HERE
• VATupdate.com – Your FREE source of information on ECJ VAT Cases

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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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