Administratorul societății trebuie să plătească TVA care nu a fost plătit de firmă. Soluția CJUE

The CJEU ruled that an administrator can contest VAT debts claimed by authorities, even if the company's tax decision is final. This ensures the administrator's right to defense is upheld. The court emphasized that the interests of the company and the administrator may differ, allowing the administrator to challenge the basis of the VAT claim. However, the ruling does not automatically relieve the administrator from payment obligations or reopen the company's tax assessment. The decision was made on July 16, 2026, in case C-158/25.