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