ECJ: VAT liability of employee issuing fake invoices in the ...
Following a polish request for a preliminary ruling the European Court of Justice held that an employee using employer’s details to issue fake invoices is liable for VAT incurred thereon. Such is the case if the employer, who is a taxable person for VAT purposes, has exercised the due diligence reasonably required to monitor the conduct of its employee.
Kategorien: European Court of Justice
Schlagwörter: VAT fraud