Responsabilidad solidaria de un tercero por las cuotas de IVA tras la extinción del deudor principal como persona jurídica: asunto Vaniz, STJUE de 11 de diciembre de 2025, asunto C-121/24

Abstract

The Court of Justice rules that it is not contrary to the VAT Directive a national legislation under which the person held jointly and severally liable for payment oI VAT may incur liability after the person liable for payment of that tax has ceased to exist as a legal person, where it is established that that person, while exercising his or her right of deduction himself or herself, knew or should have known that that person liable for payment would not pay that tax.