62024CJ0276_SUM
Case C‑276/24
KONREO, v. o. s.
v
Odvolací finanční ředitelství
(Request for a preliminary ruling from the Nejvyšší správní soud)
Judgment of the Court (Eighth Chamber) of 10 July 2025
(Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Conditions and scope of liability – Combating VAT evasion – VAT not paid by the supplier – Refusal to grant the right to deduct VAT to the recipient of the supply – Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier – Principle of proportionality)
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 – Designation of a person as being jointly and severally liable for payment of VAT – Conditions and arrangements under which joint and several liability will be incurred – Limits – Infringement of the principles of legal certainty and proportionality – Justification by the factual or legal relationship between the two persons concerned – Possibility of bringing a recourse claim – Irrelevant
(Council Directive 2006/12, as amended by Directive 2018/1695, Art. 205)
(see paragraphs 25-38)
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 – Recipient of a taxable supply who is or must be aware of its participation in VAT evasion – Joint and several liability attributed to the recipient of the supply by refusing it the right to deduct VAT – Whether permissible
(Council Directive 2006/112, as amended by Directive 2018/1695, Art. 205)
(see paragraphs 39-42, 45-53, operative part)
See the text of the decision.