Who should be left responsible for the VAT liabilities of a bankrupt company? Should the answer to this question be the bankrupt company, its CEO, its shareholders or the company’s insolvency administrator? The Düsseldorf Fiscal Court presumes, in one of its latest decisions (4 K 1280/21 AO), that the taxable person himself is responsible for the outstanding VAT liabilities accrued as a result of the actions of the company’s former insolvency administrator. The Fiscal Court´s judgement will be revised by the Federal Fiscal Court of Germany. The Federal Fiscal Court must evaluate whether the liability claim was legitimate, even though the plaintiff had no influence over the accumulation of the VAT debts. Meanwhile, concerned taxable persons should consider legal remedies.