Un sujeto pasivo debe responder del pago del IVA incluido en las facturas falsas emitidas por sus empleados en nombre de aquel cuando no haya observado la diligencia debida en el control de dichos empleados: STJUE de 30 de enero de 2024, asunto c-442/22

Abstract

The Court of Justice has held that, for the purposes of the obligation under Article 203 of the VAT Directive, a taxable person is liable for the VAT on invoices issued by him even if that VAT is incorrectly calculated, unless his employee unlawfully appropriates the identity of that taxable person in order to issue false invoices on his behalf and that taxable person has exercised the due diligence reasonable required to monitor the actions of his employee, in which case the person liable for the VAT is that employee.