Court of Justice (Tenth Chamber) 14 November 2024, C-613/23 (KL v Staatssecretaris van Financiën.)

JUDGMENT OF THE COURT (Tenth Chamber) 14 November 2024 ( *1 ) (Reference for a preliminary ruling – Common system of value added tax (VAT) – Directive 2006/112/EC – Article 273 – VAT payable by a taxable entity – National legislation providing for the joint and several liability of the director of the entity – Presumption of liability in respect of the director in the absence of notification that