Comments on ECJ C-114/22: Polish refusal to deduct VAT when transferring trademarks in violation of EU law

The Court of Justice of the EU ruled that the Polish regulation denying W the right to deduct VAT is contrary to EU law. The fact that under Polish law there is a fictitious taxable economic transaction that is null and void under Polish civil law is irrelevant.

Source Taxlive

See also

• Summary of ECJ C-114/22: VAT deduction even if a taxable economic transaction is regarded as fictitious
• C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction

---

• 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