Official Journal of the European Union

C series

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C/2025/3030

10.6.2025

(Case C-158/25, AEDT and État du Grand-Duché de Luxembourg)

(C/2025/3030)

Language of the case: French

Referring court

Parties to the main proceedings

Appellant: QJ

Respondents: Administration de l’enregistrement, des domaines et de la TVA, État du Grand-duché de Luxembourg

Questions referred

Does the Charter of Fundamental Rights of the European Union, and in particular Article 47 thereof, apply, in the light of the criteria in Article 51(1) of the Charter, to the regulation, by national legislation, of the joint and several liability of company directors, on account of the failure to discharge their obligations, for payment of the VAT owed by the company which they run?

If the answer to the first question is in the affirmative, is Article 47 of the Charter to be interpreted as conferring on directors who are the subject of a guarantee call the ability to challenge, indirectly, in the context of an action available to them under national law against the administrative act establishing their joint and several liability, the ex officio VAT assessment previously issued to the company and to which the company did not file an objection in good time?

If the answer to the second question is in the affirmative, is Article 47 of the Charter to be interpreted as limiting the grounds on which directors may rely in the context of an indirect challenge to the ex officio tax assessment issued to the taxable company or as encompassing all grounds, including those relating to the determination of the VAT liability, such as the findings of fact which led to the ex officio administrative tax decision issued against the taxable company, and purely personal grounds, such as possible infringements of fundamental rights committed in respect of those directors in the context of the ex officio tax procedure?

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ELI: http://data.europa.eu/eli/C/2025/3030/oj

ISSN 1977-091X (electronic edition)

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