C-276/24KONREO, v. o. s., en qualité d’administrateur judiciaire de la société débitrice FAU s.r.o. v Odvolací finanční ředitelství

Domstolens egne nøkkelord

Reference for a preliminary ruling – Taxation – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 205 – Joint and several liability – Conditions and scope of liability – Combating VAT evasion – VAT not paid by the supplier – Refusal to grant the right to deduct VAT to the recipient of the supply – Possibility of holding the recipient of the supply jointly and severally liable for payment of VAT due from the supplier – Principle of proportionality.

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