The Court of Justice of the European Union (CJEU) issued a judgment on 20 May 2021 regarding joint and several liability under Bulgaria's VAT law. Under the VAT law, customers can be held jointly and severally liable for VAT obligations of third parties in certain cases. This includes that a registered person who is the recipient of a taxable supply will be liable for unpaid tax due from another registered person when they have exercised the right to deduct input tax directly or indirectly connected with the tax due but not paid. This liability is incurred when the registered person...