C-278/24P. K. 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 providing for the joint and several liability of the former chair of the board of directors of the taxable person – Exemption from joint and several liability – Absence of fault – Application for a declaration of insolvency – Existence of only one creditor – Proportionality – Equal treatment – Right to property – Legal certainty.

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