VAT Tax Representative: A Role with Increased Liability and No Decision-Making – A Comment on Case T-356/25, Rapera

In this article, the author examines the limits of a Member State’s discretion to impose joint and several liability for VAT, in light of the preliminary ruling of the General Court in Rapera. Through the judgment of Rapera, the author describes the conditions under which a person may be held responsible for the taxable person’s debt, under the VAT Directive, with consideration for previous CJEU case law.