EN
C 463/6
Official Journal of the European Union
5.12.2022
Parties to the main proceedings Applicant: MC Defendant: Direktor na Direktsia ‘Obzhalvane i danachno-osiguritelna praktika’ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite
Operative part of the judgment 1.
Article 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, and the principle of proportionality must be interpreted as not precluding national legislation providing for a system of joint and several liability for a legal person’s value added tax (VAT) debts in the following circumstances: — the person held jointly and severally liable is a manager or member of an executive body of the legal person; — the person held jointly and severally liable made, in bad faith, payments from the legal person’s assets which could be characterised as a hidden distribution of profits or dividends, or transferred those assets free of charge or at a price significantly lower than the market price; — the acts carried out in bad faith had the effect of rendering the legal person unable to pay all or part of the VAT for which it is liable; — the joint and several liability is limited to the amount by which the legal person’s assets were depleted as a result of the acts carried out in bad faith; and — that joint and several liability is incurred only in the alternative, where it proves impossible to recover from the legal person the amounts of VAT payable. 2.
Article 273 of Directive 2006/112 and the principle of proportionality must be interpreted as not precluding national legislation providing for a system of joint and several liability, such as that described in point 1 of the operative part of the present judgment, which extends to default interest payable by the legal person for failure to pay VAT within the mandatory time limits laid down by that directive on account of acts committed in bad faith by the person designated as jointly and severally liable.
(1)
OJ C 88, 15.3.2021.
Judgment of the Court (Third Chamber) of 13 October 2022 (request for a preliminary ruling from the Sąd Najwyższy — Poland) — Rigall Arteria Management sp. z o.o. sp.k. v Bank Handlowy w Warszawie S.A. (Case C-64/21) (1) (Reference for a preliminary ruling — Directive 86/653/EEC — Article 7(1)(b) — Self-employed commercial agents — Transaction concluded with a third party whom the commercial agent has previously acquired as a customer — Remuneration — Whether the agent’s right to commission is mandatory or supplementary) (2022/C 463/07) Language of the case: Polish Referring court Sąd Najwyższy