- CJEU ruled that employees may be personally responsible to pay VAT indicated on fraudulently issued invoices
- Case involved a company in Poland where an employee issued false invoices without the company’s knowledge
- VAT Directive defines taxable person and states that VAT shall be payable by any person who enters VAT on an invoice
- Polish law allows for joint and several liability for payment of VAT in certain circumstances
- Polish Tax Authorities issued a decision holding the company liable for VAT on fraudulent invoices, which was challenged in court
Source: independent.com.mt
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.
