C-442/22 - eucrim

Case C-442/22

Case Information	Subject Matter	Stage of Proceedings
C-442/22 Party Dyrektor Izby Administracji Skarbowej w Lublinie (Fraude d’un employé) Type of proceeding Reference for a preliminary ruling Referring court Naczelny Sąd Administracyjny (Supreme Administrative Court, Poland)	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 Categories Tax Evasion Related links Summary of the judgment in eucrim 1/2024: ECJ Rules on Taxable Person in Case of VAT Fraud ^News	Request Opinion (AG) Judgment

Case Information

Subject Matter

Stage of Proceedings

C-442/22

Party: Dyrektor Izby Administracji Skarbowej w Lublinie (Fraude d’un employé)
Type of proceeding: Reference for a preliminary ruling
Referring court: Naczelny Sąd Administracyjny (Supreme Administrative Court, Poland)

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

Case C-442/22

Categories

Related links