When the Employee – Not the Company – Pays for Fictitious Invoices

A ruling from the Court of Justice of the European Union has upended a decade of conflicting case law in Poland, establishing that employees who issue fraudulent VAT invoices under their employer’s name bear personal liability for the tax – unless the employer failed to supervise them. The implications reach far beyond Polish fuel stations. … Continue reading When the Employee – Not the Company – Pays for Fictitious Invoices