62022CJ0442_SUM
Case C‑442/22
P sp. z o.o.
v
Dyrektor Izby Administracji Skarbowej w Lublinie
(Request for a preliminary rulingfrom 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.