Last update: July 10, 2025
Article in the EU VAT Directive 2006/112/EC
Article 205 (Persons liable for payment of VAT to the tax authorities)
In the situations referred to in Articles 193 to 200 and Articles 202, 203 and 204, Member States may provide that a person other than the person liable for payment of VAT is to be held jointly and severally liable for payment of VAT.
Article 21(3) of the Sixth VAT Directive
ECJ Cases decided
- C-384/04 (Federation of Technological Industries and Others) – Jointly and severally liability of the payment of VAT
- C-499/13 (Macikowski) – Liability to pay VAT on the supply of immovable property in the context of a forced auction
- C-499/10 (Vlaamse Oliemaatschappij) – The holder of a warehouse other than a customs warehouse can not be jointly and severally liable for payment of the VAT
- C-4/20 (ALTI) – Default interest also due by a person jointly liable to pay VAT
- C-331/23 (Dranken Van Eetvelde) – Joint VAT Liability and Penalties Clarified
- C-276/24 (KONREO) – Customer liable to pay VAT even after deduction rights are refused in case of fraud
ECJ Cases Pending
None
Briefing documents & Podcasts
Briefing document & Podcast C-276/24 (KONREO) – VAT Fraud, Joint Liability, and Deduction Denial
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