Judgment_paragraph 61 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

61In the present case, a system of joint and several liability such as that established by Article 19(2) of the DOPK contributes to the collection of amounts of VAT which have not been paid by a taxable legal person within the mandatory time limits laid down by the VAT Directive. That system helps to ensure the correct collection of VAT and/or to prevent evasion, within the meaning of Article 273 of the VAT Directive, in accordance with the obligation laid down in Article 325(1) TFEU.