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- Title
Person, die die Mehrwertsteuer in einer Rechnung ausweist – Von einem Mitarbeiter ausgestellte falsche Rechnungen, in denen die Daten seines Arbeitgebers ohne dessen Wissen und Zustimmung aufgeführt sind – Sorgfalt des Arbeitgebers.
- Abstract
The article focuses on the interpretation of Art. 203 of the value-added tax (VAT) Directive (MwStSystRL) in a case involving a company and its employee in Poland. The European Court of Justice ruled that if an employee issues a false VAT invoice using the employer's identity without their knowledge, the employee is considered the one indicating VAT unless the employer failed to exercise reasonable supervision over the employee's actions and the employer's duty of care.
- Subjects
TAX administration &; procedure; TAX evasion; ADMINISTRATIVE courts; REASONABLE care (Law); EMPLOYEE surveillance
- Publication
Umsatzsteuer-Rundschau, 2024, Vol 73, Issue 4, p134
- ISSN
0341-8669
- Publication type
Article
- DOI
10.9785/ur-2024-730403