The European Court of Justice issued a preliminary ruling on Feb. 9, 2026, concerning Bulgarian VAT liability for third parties. In Case C‑121/24, a road‑transport company was assessed for unpaid VAT after the supplier was removed from the commercial register. The ruling clarifies that the taxpayer can be liable for the supplier’s unpaid VAT when the supplier fails to pay the chargeable VAT.
The ruling clarified that a third‑party taxpayer can be assessed for a supplier’s unpaid VAT when the supplier fails to pay the chargeable VAT and is removed from the commercial register.
The ruling was published in the European Union Official Gazette on Feb. 9, 2026.
The taxpayer, a road‑transport company, was assessed for the supplier’s unpaid VAT after the supplier was deleted from the commercial register.
They found that the supplier declared but did not pay the VAT chargeable on supplies for the specified tax periods.
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