Polish VAT rules allowing joint and several VAT liability for third parties held incompatible with EU law
The Court of Justice of the European Union (CJEU) on February 27, 2025, held ()聽that rules under Polish value added tax (VAT) allowing a聽third party to be held jointly and severally liable for tax debts of another legal person without being a party to the proceedings in which the tax debts were established were incompatible with Article 273 of Council Directive 2006/112/EC (November 28, 2006) on the EU common system of VAT, read in conjunction with Article 325(1) of the Treaty on the Functioning of the EU (TFEU), the rights of defense, and the principle of proportionality.
Read a聽March 2025 report聽prepared by the 乐鱼(Leyu)体育官网 member firm in Poland