Poland Commentary to ECJ C-895/19 (A.) – Delay in declaring transaction no longer results in reporting output and input VAT in different months 10 October 202197 views1 min read Source Crowe See also C-895/19 (A. (Exercice du droit à déduction)) – Judgment – Timing of exercising right to deduct VAT on intra-community acquisitions of goods Deduction (input tax credit) Tax point (when the chargeable event occurs) Polish questions to the ECJ about TOMS Top court rejects the principle of the primacy of EU law over national legislation – Quid VAT and ECJ VAT Cases?