No es contrario al derecho de defensa que el responsable solidario de una deuda de IVA no pueda ser parte en el procedimiento de liquidación seguido frente al obligado tributario principal: STJUE de 27 de febrero de 2025, C-277/24 (Adjak)

Abstract

The Court of Justice of the European Union has held that it is not contrary to the rights of the defence if the person jointly and severally liable for a VAT debt cannot be a party to the audit or inspection proceedings against the principal taxable person, in so far as that person may challenge the amount of the tax assessment in the procedure for the derivation of liability.