Refund of interest on VAT settled under the intra-Community acquisition of goods and import of services regime

Taxpayers who have been making intra-Community acquisitions of goods and import services after January 1, 2017, who settled VAT on this account after the expiry of the 3-month period provided for in Polish regulations and incurred the burden of interest on VAT due, can now claim their return with interest more easily as a result of the judgment of the Court of Justice of the EU of March 18, 2021 in case C-895/19

Source: jdsupra.com

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