Year 2021 was full of tax changes also in Poland, most of which are going to take effect at the start of 2022. For business, then, this year will be the one of implementing the changes and adjusting to the new reality.
However, the quality and pace of the reform have given rise to controversies resulting in a host of Polish cases dealt with by the Court of Justice of the European Union (CJEU) in 2021. The new publication of WTS&SAJA Sp. z o.o. gives an overview of the most important Polish cases and describes how these issues can impact business in Poland.
Polish ECJ Cases decided in 2021:
- C-703/19 (J.K.) – Clarification of the term ‘restaurant service’ and ‘food’ to which a reduced VAT rate applies
- C-895/19 (A. (Exercice du droit à déduction)) – Timing of exercising right to deduct VAT on intra-community acquisitions of goods
- C-48/20 (P) – Input VAT recovery relating to unduly invoiced VAT
- 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
- C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – ECJ rules ‘Early VAT Payment’ as inconsistent with VAT directive
- C-604/19 (Gmina Wrocław) – VAT on conversion of perpetual usufruct into a right of ownership is a supply of goods
Source WTS