The Court of Justice of the EU will check whether the split payment method does not favor the tax office in Poland over other creditors of a bankrupt company.
These are provisions that prohibit the head of the tax office from transferring funds from the VAT account to the bankruptcy estate. Experts expect the tax office to fail, they believe that the regulations need to be changed. Last week, the CJEU accepted this case for consideration and assigned it a reference number (C- 709/22). It isa consequence of the questions for a preliminary ruling, which on 22 September this year. was asked by the Provincial Administrative Court in Wrocław (file reference number I SA/Wr 73/22). Split payment…Split payment mechanism ….
Source Gazeta Prawna
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