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...