The Provincial Administrative Court in Gliwice took the side of the taxpayer and disagreed with the position of the Director of the National Tax Information (DKIS), according to which the VAT margin procedure does not work when the used goods to which it would apply are moved between two different EU countries. The conclusion presented in the The court of individual interpretation was based on an extremely formalistic approach to VAT settlements.
Source Przemyslaw Zawrza
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