P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie (C-442/22)

Judgment of 30 Jan 2024

law://eu/cjeu/2022/c-442-22/para_34@2026-11-13

34From that point of view, the Court has ruled previously that when there are indications pointing to an infringement or fraud, a reasonable trader may, depending on the circumstances of the case, be obliged to make enquiries about another trader from whom he or she intends to purchase goods or services in order to ascertain the latter’s trustworthiness (judgment of 21 June 2012, Mahagében and Dávid, C‑80/11 and C‑142/11, EU:C:2012:373, paragraph 60).

P sp. z o.o. v Dyrektor Izby Administracji Skarbowej w Lublinie (C-442/22)

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