Polish taxpayers win more and more ECJ cases

This is the second edition of the report on Polish tax matters before the Court of Justice of the European Union prepared by the Editors of Electronic Publications LEX. It shows that as many as 71 percent of judgments in Polish cases adjudicated by this Tribunal in 2004-2021 were favorable to Polish taxpayers.

Source prawo.pl

ECJ Cases coming from Poland decided in 2021

• March 18, 2021: C-48/20 (P) – Input VAT recovery relating to unduly invoiced VAT
• April 15, 2021: C-935/19 (Grupa Warzywna) – Provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive
• March 18, 2021: C-895/19 (A. (Exercice du droit à déduction)) – Timing of exercising right to deduct VAT on intra-community acquisitions of goods
• April 21, 2021: C-703/19 (J.K.) – Clarification of the term ‘restaurant service’ and ‘food’ to which a reduced VAT rate applies
• February 25, 2021: C-604/19 (Gmina Wrocław) – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods

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