H&I 2025/19
Herdijk. Liability for VAT debts. EU law does not preclude Dutch legislation on obligation to notify the inability to pay a tax debt. Court of Justice
CJ 14-11-2024, C-613/23 (Uitspraak), m.nt. Kevin van Abswoude (Herdijk)
- Instantie
Court of Justice of the European Union
- Datum
14 november 2024
- Magistraten
D. Gratsias, S. Rodin, Z. Csehi
- Zaaknummer
C-613/23
- Conclusie
T. Ćapeta
- Noot
Kevin van Abswoude
- Roepnaam
Herdijk
- JCDI
JCDI:ADS996150:1
- Vakgebied(en)
Invordering / Aansprakelijkheid
Europees belastingrecht / Belastingen EU
Europees belastingrecht / Algemeen
- Brondocumenten
Uitspraak, Court of Justice of the European Union, 14‑11‑2024
Beroepschrift, Court of Justice of the European Union, 06‑10‑2023
- Wetingang
Council Directive 2006/112/EC Article 273; Invorderingswet 1990 Article 36
Essentie
Judgment of the Court of Justice in the case Herdijk. Article 273 of Council Directive 2006/112/EC must be interpreted as not precluding national legislation under which a director of an entity which has not complied with the obligation to notify its inability to pay a value added tax debt must, in order to be relieved of his or her joint and several liability for the payment of that debt, demonstrate that the failure to comply with that notification obligation is not attributable to him or her, in so far as the legislation in question does not limit the possibility ... Verder lezen? Log in om dit document te bekijken.