Comments on ECJ C-442/22: An employer is not automatically liable for an empty invoice issued by an employee

The Advocate General of the CJEU issued an opinion in the case regarding the liability of entrepreneurs for the actions of employees participating in issuing invoices in companies (reference number C 442/22). The opinion shows that the employer may suffer VAT consequences only if it is proven that he acted in bad faith.

Source Prawo.pl

See also

• ECJ Case C-442/22 (P Sp. z o.o.) – AG Opinion – Who is liable to pay VAT where an employee of a VAT taxable person has issued a fraudulent invoice
• Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)

---

• Join the Linkedin Group on ECJ VAT Cases, click HERE
• For an overview of ECJ cases per article of the EU VAT Directive, click HERE