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Europe Daily Bulletin No. 13339

31 January 2024
Contents Publication in full By article 27 / 39
COURT OF JUSTICE OF THE EU / Taxation
CJEU says employee using employer’s details to issue fake invoices is liable for amount of tax involved
Brussels, 30/01/2024 (Agence Europe)

On Tuesday 30 January, the Court of Justice of the European Union (CJEU) delivered a judgment ruling that an employee using their employer’s details to issue fake invoices is liable for the amount of tax entered on the invoices (Case C-442/22). However, the employer must prove that it has exercised due diligence in monitoring the employee’s actions, failing which it must pay the amount due.

This ruling comes in the context of a case in which, between January 2010 and April 2014, the...

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