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European Union
„Latvijas Dzelzceļš” VAS v Valsts ieņēmumu dienests (C-154/16)
Judgment
Consideration of the questions referred
The fifth question
85

„Latvijas Dzelzceļš” VAS v Valsts ieņēmumu dienests (C-154/16)

Judgment of 18 May 2017law://eu/cjeu/2016/c-154-16/para_85@2026-11-10

85However, it follows from the very nature of joint and several liability that each debtor is liable for the total amount of the debt and the creditor remains, in principle, free to request the payment of that debt by one or several debtors as he chooses.

Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.

Key facts

Court: Court of Justice · Eighth Chamber
Case: C-154/16 · ECLI:EU:C:2017:392
Decided: 18 May 2017
Procedure: Preliminary reference · referred by the Augstākās tiesas Administratīvo lietu departaments (Supreme Court, Administrative Cases Department, Latvia)
Applicant: Latvijas Dzelzceļš VAS
Defendant: Valsts ienemumu dienests
Rapporteur: M. Safjan
Advocate General: M. Campos Sánchez-Bordona
Bench: 3 judges
M. Vilaras, M. Safjan, D. Šváby
Language: Latvian
Official: CURIA · EUR-Lex 62016CJ0154

Topics

Customs Union and Common Customs Tariff Value added tax

History · 1 version

18 May 2017Reading

Connections

Interprets 2: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code
Cited by 4: Dranken Van Eetvelde NV v Belgische Staat (C-331/23)2 provisions; Agenzia delle Dogane e dei Monopoli v Girelli Alcool Srl (C-509/22); Federal Express Corporation Deutsche Niederlassung v Hauptzollamt Frankfurt am Main (C-26/18)2 provisions; Asotsiatsia na balgarskite predpriyatia za mezhdunarodni prevozi i patishtata (Aebtri) v Nachalnik na Mitnitsa Burgas (C-224/16)2 provisions
Cites 22: Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax; Minister for Justice and Equality v Tomas Vilkas (C-640/15); Compagnie internationale pour la vente à distance (CIVAD) SA v Receveur des douanes de Roubaix and Others (C-533/10); D. Wandel GmbH v Hauptzollamt Bremen (C-66/99); Marc Berel and Others v Administration des douanes de Rouen and Others (C-78/10); C & J Clark International Ltd v The Commissioners for Her Majesty's Revenue & Customs and Puma SE v Hauptzollamt Nürnberg (C-659/13, C-34/14); Corina-Hrisi Tulică v Agenţia Naţională de Administrare Fiscală — Direcţia Generală de Soluţionare a Contestaţiilor and Călin Ion Plavoşin v Direcţia Generală a Finanţelor Publice Timiş — Serviciul Soluţionare Contestaţii and Activitatea de Inspecţie Fiscală — Serviciul de Inspecţie Fiscală Timiş (C-249/12, C-250/12); Skatteministeriet v DSV Road A/S (C-234/09); Société Pipeline Méditerranée et Rhône (SPMR) v Administration des douanes et droits indirects and Direction nationale du renseignement et des enquêtes douanières (DNRED) (C-314/06); Dansk Transport og Logistik v Skatteministeriet (C-230/08); Eurogate Distribution GmbH v Hauptzollamt Hamburg-Stadt and DHL Hub Leipzig GmbH v Hauptzollamt Braunschweig (C-226/14, C-228/14); Hamann International GmbH Spedition + Logistik v Hauptzollamt Hamburg-Stadt (C-337/01); Firma Handlowa Faktor B. i W. Gęsina, Gęsina Wojciech v European Commission (C-138/14); SEK Zollagentur GmbH v Hauptzollamt Gießen (C-75/13); Directeur général des douanes et droits indirects and Chef de l’agence de poursuites de la Direction nationale du renseignement et des enquêtes douanières v Harry Winston SARL (C-273/12); Noscira, SA v Office for Harmonisation in the Internal Market (Trade Marks and Designs) (C-69/12); Honeywell Aerospace GmbH v Hauptzollamt Gießen (C-300/03); B & S Global Transit Center BV v Staatssecretaris van Financiën (C-319/14); Militzer & Münch GmbH v Ministero delle Finanze (C-230/06); Minister van Financiën v X BV (C-480/12); Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code; Council Regulation (EEC) No 2913/92 of 12 October 1992 establishing the Community Customs Code