Judgment_paragraph 51 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

51In the present case, as the Spanish Government and the Commission rightly argued, it should nevertheless be pointed out that a system of joint and several liability such as that at issue in the main proceedings is not intended to designate a person liable for payment of the tax on a specific taxable transaction, within the meaning of Article 205 of the VAT Directive.