C-121/24„Vaniz“ EOOD v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ – Veliko Tarnovo

Domstolens egne nøkkelord

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Insolvency of the principal debtor – Continued obligation to pay VAT – Joint and several liability of a third party after the removal of the principal debtor from the commercial register – Principle of legal certainty – Principle of proportionality.

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