Case C‑613/23 [Herdijk] ( i )

KL

v

Staatssecretaris van Financiën

(Request for a preliminary ruling from the Hoge Raad der Nederlanden)

Judgment of the Court (Tenth Chamber) of 14 November 2024

(Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – VAT payable by a taxable entity – National legislation providing for the joint and several liability of the director of the entity – Presumption of liability in respect of the director in the absence of notification that the entity is unable to pay the VAT due – Principle of proportionality)

1. Harmonisation of fiscal legislation – Common system of value added tax – Persons liable to pay the tax – Prerogative of the Member States to hold a person other than the person liable for payment of VAT jointly and severally liable for the payment of the tax – Presumption of liability in respect of a director of an entity in the absence of a notification that that entity is unable to pay the VAT due – Principle of proportionality – National legislation freeing the director from liability where the fault committed by the person liable to pay the tax cannot be attributed to the director – Whether permissible – Conditions

   (Council Directive 2006/112, Art. 273)

   (see paragraphs 25, 27, 36, 41 and operative part 1)

2. Harmonisation of fiscal legislation – Common system of value added tax – Persons liable to pay the tax – Prerogative of the Member States to hold a person other than the person liable for payment of VAT jointly and severally liable for the payment of the tax – Presumption of liability in respect of a director of an entity in the absence of a notification that that entity is unable to pay the VAT due – Principle of proportionality – National legislation providing for liability in respect of a director for a particular period and his or her release therefrom for an immediately following period – Whether permissible

   (Council Directive 2006/112, Art. 273)

   (see paragraphs 49-51 and operative part 2)

See the text of the decision.

( i ) The name of the present case is a fictitious name. It does not correspond to the real name of any of the parties to the proceedings.