European Union Gazettes ECJ Preliminary Ruling on Czech Joint, Several VAT Liability Rules

The European Union Official Gazette Sept. 8 published the European Court of Justice (ECJ) preliminary ruling for Case No. C-276/24, on Czech joint and several VAT liability rules. The taxpayer was an insolvency administrator of a Czech company that purchased fuel from another company. The tax authorities issued the taxpayer an additional VAT assessment and denied it the right to deduct the VAT from the fuel invoices due to VAT evasion in the trade chain. Upon request for a preliminary ruling, the ECJ held that Article 205 of Council Directive 2006/112/EC on the common system of VAT, read in the ...