Two CJEU Rulings on the Joint and Several Liability of a Manager for a Company’s VAT Obligations
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In the first half of 2025, the Court of Justice of the European Union (CJEU) issued two rulings on Polish cases that provide guidance on the conditions under which the joint and several liability of a manager for a company’s VAT obligations may be engaged. Background Case C-277/24 (M.B. – Adjak) of 27 February 2025...
Employers beware! ECJ Case C-442/22 – employer’s VAT liability for employee’s fraud
Background The Polish tax authorities found that, between January 2010 and April 2014, Company P had issued 1 679 invoices for the sale of fuel in a petrol station without paying the corresponding VAT to the state budget. It appeared that all of these invoices were falsely issued by the employee P.K. with no consent or knowledge...
