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Court of Justice of the European Union · Judgment

C-613/23KL v Staatssecretaris van Financiën

Decided
2024-11-14
ECLI
ECLI:EU:C:2024:961
CELEX
62023CJ0613
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 273 – VAT payable by a taxable entity – National legislation providing for the joint and several liability of the director of the entity – Presumption of liability in respect of the director in the absence of notification that the entity is unable to pay the VAT due – Principle of proportionality.

Interprets

    EUR-LexThe 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.

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    • No sentence written by a language model
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