On April 15, 2021, the Court of Justice of the European Union (CJEU) issued a judgment favorable to taxpayers. The Court ruled that the Polish provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive to the extent that they apply regardless of the circumstances under which the irregularity results.
Source PwC
Latest Posts in "European Union"
- Germany: Two Convicted in €200 Million VAT Fraud and Hawala Money Laundering Scheme
- EU Triple-Chain VAT Invoice Correction Case in Austria
- VATupdate’s Free Interactive Tool: ECJ & General Court VAT Case Finder: 1,315 VAT cases searchable by article, sub-article, topic and status
- VATupdate’s Free Interactive Tool: EU E-Invoicing & E-Reporting Matrix – Check Every Scenario, in Every Member State
- EGC Customs T-28/25 (Hauptzollamt A) : AG Includes Design Costs and Component Buying Commissions in Customs Value
