Court of Justice of the European Union · Judgment

C-442/22P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie

Decided: 2024-01-30
ECLI: ECLI:EU:C:2024:100
CELEX: 62022CJ0442
Finality: Final, the decision cannot be appealed

The court's own keywords

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Obligation to pay – Person who enters VAT on an invoice – Person liable to pay VAT – Fake invoices issued by an employee including the employer’s details without its knowledge or consent – Employer due diligence.

Interprets

EUR-Lex The Court

Read from EU:s publikationsbyrå, Cellar (EUR-Lex och CURIA) on 2026-08-22.

The row repeats what the source states. It is not a summary, not a conclusion about any single case and not legal advice.

Verifiable trust signals

Six fixed blocks, one source per line
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