ECJ C-4/20 – ALTI vs BG – Does the joint liability of a customer for unpaid VAT by the supplier also include default interest?

On Curia, there’s not much info yet, but we’ve learnt that the Bulgarian court (Varhoven administrativen sad) raised questions regarding the  joint and several liability for VAT purposes.

The question is, among other things, whether the joint and several liability of a VAT registered business, that is the customer of a taxable supply of goods, for which the supplier did not pay output VAT, not does not only relate to the supplier’s principal VAT debt, but also to the accessory obligation to pay default interest.

If you have further information about this case, please do not hesitate to contact us.

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