Polish exclusion of deviating VAT liability of spouses with agricultural business in violation of EU law

The Court of Justice of the EU has ruled that it is contrary to EU law for Poland to exclude that spouses who carry out agricultural activities within the same company can be regarded as separate VAT payers if they both carry out an economic activity independently.

Source Taxlive.nl

See also ECJ C-697/20 (Dyrektor Izby Skarbowej w L.) – Judgment – Agricultural spouses can be treated as separate VAT taxable persons