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Document 62021CA0001
Case C-1/21: Judgment of the Court (Seventh Chamber) of 13 October 2022 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — MC v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Measures to ensure the correct collection of VAT — Article 325(1) TFEU — Obligation to counter illegal activities affecting the financial interests of the European Union — VAT debts of a taxable legal person — National legislation which provides for the joint and several liability of the non-taxable manager of the legal person — Transfers made in bad faith by the manager — Depletion of the legal person’s assets leading to insolvency — Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits — Default interest — Proportionality)
Case C-1/21: Judgment of the Court (Seventh Chamber) of 13 October 2022 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — MC v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Measures to ensure the correct collection of VAT — Article 325(1) TFEU — Obligation to counter illegal activities affecting the financial interests of the European Union — VAT debts of a taxable legal person — National legislation which provides for the joint and several liability of the non-taxable manager of the legal person — Transfers made in bad faith by the manager — Depletion of the legal person’s assets leading to insolvency — Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits — Default interest — Proportionality)
Case C-1/21: Judgment of the Court (Seventh Chamber) of 13 October 2022 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — MC v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 273 — Measures to ensure the correct collection of VAT — Article 325(1) TFEU — Obligation to counter illegal activities affecting the financial interests of the European Union — VAT debts of a taxable legal person — National legislation which provides for the joint and several liability of the non-taxable manager of the legal person — Transfers made in bad faith by the manager — Depletion of the legal person’s assets leading to insolvency — Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits — Default interest — Proportionality)
OJ C 463, 5.12.2022, p. 5–6
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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5.12.2022 |
EN |
Official Journal of the European Union |
C 463/5 |
Judgment of the Court (Seventh Chamber) of 13 October 2022 (request for a preliminary ruling from the Administrativen sad Veliko Tarnovo — Bulgaria) — MC v Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
(Case C-1/21) (1)
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 273 - Measures to ensure the correct collection of VAT - Article 325(1) TFEU - Obligation to counter illegal activities affecting the financial interests of the European Union - VAT debts of a taxable legal person - National legislation which provides for the joint and several liability of the non-taxable manager of the legal person - Transfers made in bad faith by the manager - Depletion of the legal person’s assets leading to insolvency - Failure to pay the amounts of VAT payable by the legal person within the prescribed time limits - Default interest - Proportionality)
(2022/C 463/06)
Language of the case: Bulgarian
Referring court
Administrativen sad Veliko Tarnovo
Parties to the main proceedings
Applicant: MC
Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Operative part of the judgment
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1. |
Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and the principle of proportionality must be interpreted as not precluding national legislation providing for a system of joint and several liability for a legal person’s value added tax (VAT) debts in the following circumstances:
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2. |
Article 273 of Directive 2006/112 and the principle of proportionality must be interpreted as not precluding national legislation providing for a system of joint and several liability, such as that described in point 1 of the operative part of the present judgment, which extends to default interest payable by the legal person for failure to pay VAT within the mandatory time limits laid down by that directive on account of acts committed in bad faith by the person designated as jointly and severally liable. |