Vlaamse Oliemaatschappij v FOD Financien: ECJ 21 Dec 2011

ECJ Sixth VAT Directive – Persons liable to pay tax – Third party jointly and severally liable – Warehousing arrangements other than customs warehousing – Joint and several liability of the warehouse-keeper of the goods and the taxable person who owns the goods – Good faith or lack of fault or negligence of the warehouse-keeper

Citations:

C-499/10, [2011] EUECJ C-499/10

Links:

Bailii

European, VAT

Updated: 07 October 2022; Ref: scu.452819