The Supreme Administrative Court requested the CJEU to give a preliminary ruling on whether for a transfer of assets to be exempt from VAT the buyer must be the seller’s legal successor. The Polish VAT Act (article 6(1) thereof) does not contain the condition provided for by Article 19 of the VAT Directive, i.e. that the person to whom the goods are transferred is to be treated as the successor to the transferor.
Source: KPMG
Latest Posts in "Poland"
- Does a Municipal Association Serving Its Members Operate as a VAT Taxpayer?
- VAT on Sale of Green Recreational Land: Does Main Land Use Determine Tax Exemption?
- Tax Office Still Reluctant to Allow VAT Deductions for CSR Spending
- KSeF Implementation Costs Can Be Minimized with R&D Tax Relief for Polish Businesses
- New JPK_VAT Codes Mandatory from February 2026: KSeF, OFF, BFK, and DI Explained
