Court of Justice of the European Union · Judgment
C-158/25QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg
- Decided
- 2026-07-16
- ECLI
- ECLI:EU:C:2026:591
- CELEX
- 62025CJ0158
- Finality
- Final, the decision cannot be appealed
Also searched as: Case C-158/25, C-158/25 2026, ECLI:EU:C:2026:591.
The court's own keywords
Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.
Interprets
Core objects in the machine route
Summary: Final, the decision cannot be appealed
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Machine addresses
- id
- eu:c-158-25
Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.
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