Judgment of the Court of Justice of the European Union Cover Image
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Решение на Съда на Европейския Съюз
Judgment of the Court of Justice of the European Union

Author(s): Author Not Specified
Subject(s): Law, Constitution, Jurisprudence, Law on Economics, EU-Legislation, Court case, Administrative Law
Published by: Съюз на юристите в България
Keywords: Judgment; Court of Justice of the European Union

Summary/Abstract: The Court of Justice of the European Union (CJEU) has ruled in case C‑121/24, indicating under what conditions it is permissible for taxpayers to seek liability from a third party for foreign VAT even when the original debtor has ceased to exist.

  • Issue Year: 2026
  • Issue No: 1
  • Page Range: 90-103
  • Page Count: 14
  • Language: Bulgarian
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