C 380/4
EN
Official Journal of the European Union
3.10.2022
Respondent: Dyrektor Izby Administracji Skarbowej w Lublinie
Questions referred 1.
Must Article 203 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that in a situation where an employee of a VAT taxable person has issued a fraudulent invoice showing VAT, on which he or she has included the employer’s details as the taxable person, without that employer’s knowledge and consent, the person who enters the VAT on the invoice and who is thus liable to pay the VAT is to be considered: — the VAT taxable person whose details were unlawfully used in the invoice; or — the employee who unlawfully entered VAT on that invoice using the details of the VAT taxable person? 2.
In connection with the question of who is to be considered, within the meaning of Article 203 of the aforementioned Council Directive 2006/112/EC, the person who enters VAT on the invoice and is thus liable to pay VAT in the circumstances described in Question 1, is it relevant whether the VAT taxable person that employs the employee who unlawfully entered that taxable person’s details on a VAT invoice may be considered to have failed to exercise due diligence in supervising that employee?
(1)
OJ 2006 L 347, p. 1.
Request for a preliminary ruling from the Raad van State (Netherlands) lodged on 7 July 2022 — RTL Nederland BV, RTL Nieuws BV; Other party: Minister van Infrastructuur en Waterstaat (Case C-451/22) (2022/C 380/06) Language of the case: Dutch Referring court Raad van State
Parties to the main proceedings Applicants: RTL Nederland BV, RTL Nieuws BV Other party: Minister van Infrastructuur en Waterstaat
Questions referred 1.
What should be understood by details of ‘occurrences’ and ‘appropriate confidentiality’ as referred to in Article 15(1) of the Occurrences Regulation (1) and in the light of the right to freedom of expression and information enshrined in Article 11 of the EU Charter and Article 10 of the ECHR? 2.
Is Article 15(1) of the Occurrences Regulation, in the light of the right to freedom of expression and information enshrined in Article 11 of the EU Charter and Article 10 of the ECHR, to be interpreted as being compatible with a national rule, such as that at issue in the main proceedings, by virtue of which no information received from reported occurrences may be disclosed? 3.
If the answer to Question 2 is in the negative: is the competent national authority permitted to apply a general national rule on disclosure by virtue of which information is not disclosed if disclosure would be outweighed by the interests concerned with, for example, relations with other States and international organisations, with inspection, control and monitoring by administrative authorities, with respect for privacy and with preventing natural and legal persons from being disproportionately advantaged and disadvantaged?