C-277/24M. B. v Dyrektor Izby Administracji Skarbowej we Wrocławiu

Domstolens egne nøkkelord

Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – Measures to ensure the correct collection of VAT – VAT debt of a taxable person – National legislation which provides for the joint and several liability of the former chairperson of the management board of the taxable person – Participation of the former chairperson of the management board in the proceedings establishing the existence of a VAT debt – Proceedings to invoke joint and several liability – Calling into question of the VAT debt – Rights of the defence – Proportionality.

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