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Document 62022CA0442
Case C-442/22, Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee): Judgment of the Court (Eighth Chamber) of 30 January 2024 (Request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Obligation to pay — Person who enters VAT on an invoice — Person liable to pay VAT — Fake invoices issued by an employee including the employer’s details without its knowledge or consent — Employer due diligence)
Case C-442/22, Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee): Judgment of the Court (Eighth Chamber) of 30 January 2024 (Request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Obligation to pay — Person who enters VAT on an invoice — Person liable to pay VAT — Fake invoices issued by an employee including the employer’s details without its knowledge or consent — Employer due diligence)
Case C-442/22, Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee): Judgment of the Court (Eighth Chamber) of 30 January 2024 (Request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 203 — Obligation to pay — Person who enters VAT on an invoice — Person liable to pay VAT — Fake invoices issued by an employee including the employer’s details without its knowledge or consent — Employer due diligence)
OJ C, C/2024/1996, 18.3.2024, ELI: http://data.europa.eu/eli/C/2024/1996/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
- Date of document:
- 30/01/2024
- Date lodged:
- 05/07/2022
- Author:
- Court of Justice
- Form:
- Judicial information
- Authentic language:
- Polish
- Type of procedure:
- Reference for a preliminary ruling
- Link
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- Case affecting:
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- Related EU case-law document 62022CJ0442
- Instruments cited in case law:
- EUROVOC descriptor:
|
Official Journal |
EN Series C |
|
C/2024/1996 |
18.3.2024 |
Judgment of the Court (Eighth Chamber) of 30 January 2024 (Request for a preliminary ruling from the Naczelny Sąd Administracyjny — Poland) — P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie
(Case C-442/22, (1) Dyrektor Izby Administracji Skarbowej w Lublinie (Fraud by an employee))
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 203 - Obligation to pay - Person who enters VAT on an invoice - Person liable to pay VAT - Fake invoices issued by an employee including the employer’s details without its knowledge or consent - Employer due diligence)
(C/2024/1996)
Language of the case: Polish
Referring court
Naczelny Sąd Administracyjny
Parties to the main proceedings
Appellant: P sp. z o.o.
Respondent: Dyrektor Izby Administracji Skarbowej w Lublinie
interested party: Rzecznik Małych i Średnich Przedsiębiorców
Operative part of the judgment
Article 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax
must be interpreted as meaning that, where an employee of a taxable person for value added tax (VAT) purposes has issued a fake invoice showing VAT using the employer’s identity as a taxable person, without that employer’s knowledge or consent, that employee must be considered to be the person who enters the VAT, within the meaning of Article 203, unless that taxable person did not exercise the due diligence reasonably required to monitor the conduct of that employee.
ELI: http://data.europa.eu/eli/C/2024/1996/oj
ISSN 1977-091X (electronic edition)
