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Case C-1/21

Case Information Subject Matter Stage of Proceedings

MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“

Type of proceeding
Reference for a preliminary ruling
Referring court

Administrativen sad Veliko Tarnovo, Bulgaria

Compatibility of national legislation with the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests (Art. 9) - Subjective and objective limits of liability for the effective payment of VAT which are permissible pursuant to the relevant provisions of EU law and the principle of proportionality in cases where the financial interests of the Union have been harmed - Joint and several liability for VAT post factum - Personal liability of the debt of a third party - Conduct of a non-taxable natural person in bad faith - payments of interests due on VAT.

Protection of Financial Interests Tax Evasion
Request Opinion