The Court of Justice of the EU ruled in Case C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) that the provisions which require the payment of tax on intra-Community purchase of motor fuels within five days of their importation into Poland are inconsistent with the VAT directive.
This undermines a key element of the fuel package in force since August 2016, which could bring the budget an additional PLN 2.4 billion (EUR 530 mln) annually.
Source: polandin.com
ECJ Case: C-855/19
Latest Posts in "European Union"
- Loyalty Points Are Not Vouchers for VAT: CJEU AG Opinion in Lyko Operations Case
- EU Charter Sets Procedural Safeguards and Limits Sanctions in VAT Enforcement: Key CJEU Rulings
- CJEU Clarifies VAT on Transfer Pricing Adjustments and Intra-Group Services: Key Implications for Businesses
- EU VAT Reforms and Menstrual Poverty: Addressing Access to Affordable Sanitary Products
- Making ViDA Work: Reflections on the ViDA Implementation Dialogue
