- 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
