C-158/25QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg

Domstolens egne nøkkelord

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.

Tolker