Unpaid VAT by a counterparty tends to become a problem not of the person who failed to pay the tax but of the person who paid the invoice. In its judgment of 11 December 2025 in Case C-121/24, Vaniz, the Court of Justice of the European Union held that EU law does not preclude a … Continue reading Unpaid VAT by a Counterparty: The Purchaser’s Liability after the CJEU Judgment in Vaniz (C-121/24)