Judgment_paragraph 62 · MC v Direktor na Direktsia „Obzhalvane i danachno-osiguritelna praktika“ Veliko Tarnovo pri Tsentralno upravlenie na Natsionalnata agentsia za prihodite (C-1/21)

62That finding cannot be called into question by the fact that the persons held jointly and severally liable under the system at issue in the main proceedings, namely the manager or member of an executive body of the legal person, are not, in that capacity, themselves subject to VAT.