62021CJ0001_SUM
Case C‑1/21
MC
v
Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
(Request for a preliminary rulingfrom the Administrativen sad Veliko Tarnovo)
Judgment of the Court (Seventh Chamber) of 13 October 2022
(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)
Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Obligations deemed necessary to ensure the correct collection of VAT and to prevent evasion – Principle of fiscal neutrality – Prerogative of the Member States to lay down the conditions and obligations relating to the means of ensuring collection of all VAT – Scope
(Art. 4(3) TEU; Art. 325(1) TFEU; Council Directive 2006/112, Arts 2 and 273)
(see paragraphs 60, 69-72)
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
(Council Directive 2006/112, Art. 273)
(see paragraphs 73-76, 85, operative part 1)
Harmonisation of fiscal legislation – Common system of value added tax – Obligations of persons liable for the tax – Obligations deemed necessary to ensure the correct collection of VAT and to prevent evasion – Payment of interest for late payment – Charging of default interest – Principle of proportionality
(Council Directive 2006/112, Art. 273)
(see paragraphs 92, 93, 95, 96, operative part 2)
See the text of the decision.