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Image header Agence Europe
Europe Daily Bulletin No. 13339
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

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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