Opinion of the Advocate General — ECLI:EU:C:2025:675
Date: 2025-09-04
Language of the case: Bulgarian
Procedure: Reference for a preliminary ruling
Origin: Bulgaria

summary in the judgment of 1 December 2022, Aquila Part Prod Com (C‑512/21, EU:C:2022:950, paragraphs 27 and 39). 10 Judgments of 1 December 2022, Aquila Part Prod Com (C‑512/21, EU:C:2022:950, paragraph 39); of 20 June 2018, Enteco Baltic (C‑108/17, EU:C:2018:473, paragraph 94); of 22 October 2015, PPUH Stehcemp (C‑277/14, EU:C:2015:719, paragraph 48); of 13 February 2014, Maks Pen (C‑18/13, EU:C:2014:69, paragraph 27); of 6 September 2012, Mecsek-Gabona (C‑273/11, EU:C:2012:547, paragraph 54); of 6 December 2012, Bonik (C‑285/11, EU:C:2012:774, paragraph 39); and of 6 July 2006, Kittel and Recolta Recycling (C‑439/04 and C‑440/04, EU:C:2006:446, paragraph 56). In some earlier decisions the Court still used the wording ‘could’ know (see, for example, judgment of 6 July 2006, Kittel and Recolta Recycling (C‑439/04 and C‑440/04, EU:C:2006:446, paragraph 60 – ‘could … know’)). However, that excessively broad wording, stemming purely from the question referred, now seems to have been rightly abandoned. In so far as a more recent decision – judgment of 1 December 2022, Aquila Part Prod Com (C‑512/21, EU:C:2022:950, paragraph 45) – again uses the expression ‘could have known’, that is likely to be just imprecise language ultimately based on the question referred for a preliminary ruling. 11 See, for example, judgment of 11 May 2006, Federation of Technological Industries and Others (C‑384/04, EU:C:2006:309, paragraph 33 – transaction vitiated by VAT fraud). In connection with liability, the Court has at times referred to participation in tax evasion – see judgment of 21 December 2011, Vlaamse Oliemaatschappij (C‑499/10, EU:C:2011:871, paragraph 25). Tax evasion is also not present in the event of tax being declared but not paid. 12 In so far as the judgment of 11 May 2006, Federation of Technological Industries and Others (C‑384/04, EU:C:2006:309), because of the imprecise questions referred for a preliminary ruling, refers also in its operative part to some or all of the VAT payable ‘going unpaid’, that is ambiguous, as the case in question related to classic VAT fraud rather than declared but unpaid tax. 13 Judgment of 2 May 2018, Scialdone (C‑574/15, EU:C:2018:295, paragraphs 37 to 43). 14 Judgment of 2 May 2018, Scialdone (C‑574/15, EU:C:2018:295, paragraph 41). 15 Judgment of 2 May 2018, Scialdone (C‑574/15, EU:C:2018:295, paragraph 42). 16 Judgment of 2 May 2018, Scialdone (C‑574/15, EU:C:2018:295, paragraph 49). 17 Judgment of 15 September 2022 (C‑227/21, EU:C:2022:687, paragraphs 37 and 38). 18 See my Opinion in HA.EN. (C‑227/21, EU:C:2022:364). 19 Judgment of 15 September 2022, HA.EN. (C‑227/21, EU:C:2022:687, paragraph 32). 20 Judgment of 15 September 2022, HA.EN. (C‑227/21, EU:C:2022:687, paragraph 33). 21 Judgment of 2 May 2018, Scialdone (C‑574/15, EU:C:2018:295, paragraphs 41 and 42). 22 See judgments of 15 September 2022, HA.EN. (C‑227/21, EU:C:2022:687, paragraph 34); of 22 December 2010, Weald Leasing (C‑103/09, EU:C:2010:804, paragraph 26); and of 21 February 2006, Halifax and Others (C‑255/02, EU:C:2006:121, paragraph 85). 23 See also my earlier Opinion in ALTI (C‑4/20, EU:C:2021:12, point 65). 24 In that respect, there is ambiguity in the operative part of judgment of 20 May 2021, ALTI (C‑4/20, EU:C:2021:397). 25 Judgment of 20 May 2021 (C‑4/20, EU:C:2021:397). 26 Judgment of 20 May 2021, ALTI (C‑4/20, EU:C:2021:397, operative part). 27 Judgment of 20 May 2021, ALTI (C‑4/20, EU:C:2021:397, paragraph 36). 28 Judgment of 20 May 2021, ALTI (C‑4/20, EU:C:2021:397, paragraph 37). 29 Judgment of 20 May 2021, ALTI (C‑4/20, EU:C:2021:397, paragraph 40). 30 See also the Court’s statements, applicable by analogy, regarding customs legislation in the judgment of 22 November 2017, Aebtri (C‑224/16, EU:C:2017:880, paragraphs 109 to 112). 31 See judgments of 15 September 2022, HA.EN. (C‑227/21, EU:C:2022:687, paragraph 34); of 22 December 2010, Weald Leasing (C‑103/09, EU:C:2010:804, paragraph 26); and of 21 February 2006, Halifax and Others (C‑255/02, EU:C:2006:121, paragraph 85). 32 My Opinions in ALTI (C‑4/20, EU:C:2021:12, point 26 et seq.), and Dranken Van Eetvelde (C‑331/23, EU:C:2024:700, point 33). 33 See also judgment of 12 December 2024, Dranken Van Eetvelde (C‑331/23, EU:C:2024:1027, paragraph 19 et seq.). 34 Judgments of 12 December 2024, Dranken Van Eetvelde (C‑331/23, EU:C:2024:1027, paragraph 22); of 21 December 2011, Vlaamse Oliemaatschappij (C‑499/10, EU:C:2011:871, paragraph 20); of 21 February 2008, Netto Supermarkt (C‑271/06, EU:C:2008:105, paragraph 18); and of 11 May 2006, Federation of Technological Industries and Others (C‑384/04, EU:C:2006:309, paragraph 29). 35 Judgments of 12 December 2024, Dranken Van Eetvelde (C‑331/23, EU:C:2024:1027, paragraph 23); of 13 October 2022, Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ (C‑1/21, EU:C:2022:788, paragraph 73); of 21 December 2011, Vlaamse Oliemaatschappij (C‑499/10, EU:C:2011:871, paragraph 22); of 7 December 2010, R (C‑285/09, EU:C:2010:742, paragraph 45); of 21 February 2008, Netto Supermarkt (C‑271/06, EU:C:2008:105, paragraph 20); and of 27 September 2007, Teleos and Others (C‑409/04, EU:C:2007:548, paragraph 53); similarly, judgment of 11 May 2006, Federation of Technological Industries and Others (C‑384/04, EU:C:2006:309, paragraph 30). 36 Regarding less restrictive measures in the area of fundamental freedoms, see judgment of 9 November 2006, Commission v Belgium (C‑433/04, EU:C:2006:702, paragraph 40). In the present case, prompt collection of the declared tax from the person liable for payment would appear to be the appropriate means. 37 Judgments of 30 April 2025, Genzyński (C‑278/24, EU:C:2025:299, paragraph 61); of 14 November 2024, Herdijk (C‑613/23, EU:C:2024:961, paragraph 25); and of 13 October 2022, Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ (C‑1/21, EU:C:2022:788, paragraph 74); on the predecessor provision, Article 21(3) of the Sixth Council Directive, see judgments of 21 December 2011, Vlaamse Oliemaatschappij (C‑499/10, EU:C:2011:871, paragraph 24), and of 11 May 2006, Federation of Technological Industries and Others (C‑384/04, EU:C:2006:309, paragraph 32). 38 Judgments of 30 April 2025, Genzyński (C‑278/24, EU:C:2025:299, paragraph 62); of 14 November 2024, Herdijk (C‑613/23, EU:C:2024:961, paragraph 26); of 12 December 2024, Dranken Van Eetvelde (C‑331/23, EU:C:2024:1027, paragraph 24); of 13 October 2022, Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ (C‑1/21, EU:C:2022:788, paragraph 75); and of 20 May 2021, ALTI (C‑4/20, EU:C:2021:397, paragraph 34). 39 As stated explicitly and entirely accurately in the judgments of 30 April 2025, Genzyński (C‑278/24, EU:C:2025:299, paragraph 61), and of 14 November 2024, Herdijk (C‑613/23, EU:C:2024:961, paragraph 25). 40 For a possible contrasting view – albeit without further reasoning – see judgment of 12 December 2024, Dranken Van Eetvelde (C‑331/23, EU:C:2024:1027, paragraphs 36 and 37). 41 See judgment of 13 October 2022, Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ (C‑1/21, EU:C:2022:788, paragraph 75). 42 An example of such liability was at issue in the judgment of 13 October 2022, Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ (C‑1/21, EU:C:2022:788, paragraph 75). 43 See judgments of 30 April 2025, Genzyński (C‑278/24, EU:C:2025:299, paragraph 64); of 14 November 2024, Herdijk (C‑613/23, EU:C:2024:961, paragraph 29); of 27 February 2025, Adjak (C‑277/24, EU:C:2025:130, paragraphs 40 and 45); and of 13 October 2022, Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ (C‑1/21, EU:C:2022:788, paragraph 77 et seq.). 44 That is sometimes also referred to as ‘secondary liability’, which may be the underlying idea in Article 177 of the ZDDS. 45 See my Opinions in Dranken Van Eetvelde (C‑331/23, EU:C:2024:700, points 33 and 41) and ALTI (C‑4/20, EU:C:2021:12, point 28). 46 My Opinion in Dranken Van Eetvelde (C‑331/23, EU:C:2024:700, point 33). In similar vein, my previous Opinion in ALTI (C‑4/20, EU:C:2021:12, point 28). 47 As has been held expressly outside VAT law in, for example, the judgment of 1 July 2010, Speranza (C‑35/09, EU:C:2010:393, paragraph 56 et seq.). In VAT law, the judgment of 12 December 2024, Dranken Van Eetvelde (C‑331/23, EU:C:2024:1027, paragraphs 36 and 37), is based on the existing possibility of recoupment under civil law. 48 See judgments of 8 May 2019, A-PACK CZ (C‑127/18, EU:C:2019:377, paragraph 22); of 23 November 2017, Di Maura (C‑246/16, EU:C:2017:887, paragraph 23); of 21 February 2008, Netto Supermarkt (C‑271/06, EU:C:2008:105, paragraph 21); and of 20 October 1993, Balocchi (C‑10/92, EU:C:1993:846, paragraph 25). In a similar vein, judgment of 15 October 2020, E. (VAT – Reduction of the taxable amount) (C‑335/19, EU:C:2020:829, end of paragraph 48). See also, in that regard, my Opinion in Di Maura (C‑246/16, EU:C:2017:440, point 21). 49 Judgment of 15 October 2020, E. (VAT – Reduction of the taxable amount (C‑335/19, EU:C:2020:829, paragraph 42).