European Union European Commission Acknowledges Technical Issues Affecting Submission of First CBAM Report and Allows Extension to File It 11 months ago47 views1 min read Source: IBFD (subscription needed) CBAM ECJ: Employer Liable for VAT When Employee Issues Fake Invoices ECJ Case C-442/22 (P Sp. z o.o.) – Judgment – Employee who issued empty invoice is responsible to report them