Comments on ECJ C-613/23: Dutch directors’ and officers’ liability scheme for VAT debts not in conflict with EU law

• EU Ruling on Liability: The Court of Justice of the EU confirmed that the Dutch VAT liability regime for directors is compliant with EU law.
• Burden of Proof: Directors must demonstrate they are not responsible for failing to report inability to pay VAT to avoid joint liability.
• Case Background: KL, a director of a company that went bankrupt, faced liability for unpaid VAT after failing to notify inability to pay during certain periods.
• Court Findings: KL successfully proved lack of mismanagement for one period but could not contest liability for earlier periods due to lack of valid notifications.
• Implications for Directors: The ruling allows directors to present various circumstances as defense against liability, not limited to cases of force majeure.

Sources

• Taxlive
• BTW jurisprudentie

See also

• C-613/23 (Herdijk) – Judgment – Directors’ liability for VAT debts depends on individual circumstances

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