Court of Justice (Eighth Chamber) 30 January 2024, C-442/22 (P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie.)

JUDGMENT OF THE COURT (Eighth Chamber) 30 January 2024 ( *1 ) (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 203 – Obligation to pay – Person who enters VAT on an invoice – Person liable to pay VAT – Fake invoices issued by an employee including the employer’s details without its knowledge or consent – Employer due diligence) In Case