Unofficial translation
On September 15, 2021, the Supreme Administrative Court ruled that the provisions according to which the exercise of the right to deduct VAT related to an intra-Community acquisition in the same settlement period in which VAT is due is dependent on showing the VAT due in the tax declaration submitted within three months of the end of the month in which the tax obligation arose with regard to the goods purchased, they do not comply with the provisions of the VAT Directive.
In the justification, the Supreme Administrative Court indicated that the CJEU judgment of March 18, 2021 in case C-895/19, in which the provisions in force in Poland from January 1, 2017, which resulted in the distinction of the moment, were questioned in this case were of key importance. in which it was possible to deduct input tax against the previously recognized output tax.
Source PwC
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