H&I 2025/1:Dranken Van Eetvelde. Joint and several liability for VAT payment. Court of Justice

H&I 2025/1

Dranken Van Eetvelde. Joint and several liability for VAT payment. Court of Justice

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

Essentie

Judgment of the Court of Justice in the case Dranken Van Eetvelde. Article 205 of Council Directive 2006/112/EC, read in the light of the principle of proportionality, must be interpreted as not precluding a national provision which, in order to ensure the collection of VAT, provides for the strict joint and several liability of a taxable person other than the person who would normally be liable for that tax without, however, the court having jurisdiction being able to exercise a discretion on the basis of the contribution of the various persons involved in tax evasion, provided that that taxable ... Verder lezen? Log in om dit document te bekijken.

Deze functie is alleen te gebruiken als je bent ingelogd.