VATupdate

Share this post on

Two new ECJ VAT cases before the European Court of Justice

Unfortunately, no further information available yet (if you know more, please share).

  • C-729/21 – Dyrektor Izby Administracji Skarbowej w Łodzi
    (PL)
    Source: Curia
  • C-713/21 – Finanzamt X
    (DE)
    Source: Curia 

Most likely the first one concerns the Polish VAT provisions on transfer of the organized part of an enterprise and the following questions from the Polish court (Polish NSA case ref. no I FSK 892/18)
1. Should the EU VAT provisions be interpreted in such a way that it is permissible to apply a national rule – such as Art. 6 point 1 of the Polish VAT Act – excluding taxation of the supply of an organized part of an enterprise without making the application of such an exclusion dependent on the condition referred to in art. 19 of the VAT Directive 2006/112 /EC, i.e. legal succession between seller and buyer?
2. If the answer to the first question is in the affirmative, does the application of the exclusion referred to in Art. 6 point 1 of the Polish VAT Act require that all components of such an organized part of the property of the vendor have been transferred, and a change in this respect (in particular, the failure to take over the insurance contracts and the management of the transferred assets) means that there has been a taxable supply of the goods?”
See NSA

Source Agata Chrzanowska-Prus

Sponsors:

VAT news
VAT news

Advertisements:

  • vatcomsult
  • AXWAY - VATupdate Banner