- Polish tax authorities questioned a person’s right to deduct VAT on a trademark transfer due to it being null and void under national civil law.
- However, the Polish Supreme Administrative Court noted that national civil law cannot automatically rule out the right to deduct VAT, as it is an integral part of the VAT system and cannot be limited.
- The ECJ ruled that national legislation cannot deny the right to deduct input VAT solely based on a null and void transaction under national civil law, without proving fraud or abuse.
Source BTW jurisprudentie
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
Latest Posts in "European Union"
- New InfoCuria case-law database and search tool
- New General Court VAT case – C-903/25 (Grotta Nuova) – No details known yet
- New General Court VAT case – C-914/25 (Modelo Continente Hipermercados) – No details known yet
- Roadtrip through ECJ Cases – Focus on ”Exemption – Financial transactions – Credits and transfer of Credits” (Art. 135(1)(b))
- ECJ C-465/25 (Matin Maier) – Questions – Can Businesses Recover VAT if Supplier’s VAT Number Is Revoked?
