Court of Justice of the European Union · EU
Judgment of the Court (First Chamber) of 16 July 2026.#QJ v Administration de l'enregistrement, des domaines et de la TVA and État du Grand-duché de Luxembourg.#Reference for a preliminary ruling – Article 47 of the Charter of Fundamental Rights of the European Union – Right to an effective remedy – Whether applicable – National legislation providing for a system of joint and several liability of company directors for payment of value added tax (VAT) owed by the company – Binding effect of the findings of fact and legal classifications contained in a final tax assessment – Option for the director to challenge the assessment issued against the company as an incidental question – Respect for the rights of the defence.#Case C-158/25.
- Identifier
- CELEX 62025CJ0158
- Status
- decided
- Decided
- 16 July 2026
- Official source
- https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:62025CJ0158
- Source provider
- eurlex
- Retrieved
- 2026-08-27T06:37:37.313Z
Identifier
- CELEX: 62025CJ0158
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