Case C‑442/22

P sp. z o.o.

v

Dyrektor Izby Administracji Skarbowej w Lublinie

(Request for a preliminary ruling
from the Naczelny Sąd Administracyjny)

Judgment of the Court (Eighth Chamber) of 30 January 2024

(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)

Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Obligation to pay – Persons liable for payment of VAT to the tax authorities – Person who enters the VAT – Concept – Employee of a taxable person using the employer’s identity to issue a fake invoice, without that employer’s knowledge or consent – Included – Condition

(Council Directive 2006/112, Art. 203)

(see paragraphs 27, 30, 35-37 and operative part)

See the text of the decision.