Suchergebnisse für: `secondary-vat-liability` (2 gefunden)

1. 01. Februar 2019

   Tax authorities' circular on VAT liability of operators of a ...

   The tax authorities have published a circular setting out the official view of the application of the new rules on the VAT liability of operators of electronic market places introduced by the Finance Act 2018.

   Kategorien: Official Pronouncements

   Schlagwörter: VAT, Finance Act 2018, electronic market ...
2. 20. Oktober 2022

   ECJ: Joint and several liability of legal entities for Value ...

   The European Court of Justice decided that the VAT Directive does in certain defined circumstances not preclude a national regulation providing for an automatic joint and several liability for VAT debts and late payment interest thereon. In its current judgment the ECJ specifically confirmed that the Bulgarian regulation on automatic joint and several liability for VAT debts of a legal entity does not violate EU law. This applies, for example, if the jointly and severally liable person is the managing director of the legal entity.

   Kategorien: European Court of Justice

   Schlagwörter: liability for VAT, secondary VAT liabili ...