Límites a la responsabilidad del administrador por deudas de IVA. Proporcionalidad y exigencia de culpa: STJUE de 30 de abril de 2025, C-278/24

Abstract

The judgment analyses a national mechanism that imposes joint and several liability on directors for the company's value added tax debts. The Court of Justice of the European Union considers that this requirement is compatible with European Union law, but establishes the insurmountable limit that liability can never be objective, without any fault on the part of the director. It admits that the law may start from a presumption of fault on the part of the director, but imposes the essential condition that the director must always have a real and effective possibility of exonerating himself by proving that he acted with due diligence in the management of the company.