The apparent appearance of an action under civil law, without demonstrating that it involves fraud or abuse of law, is not a sufficient premise to question the deduction of VAT. Article 88 para. 3a point 4 lit. c) of the VAT Act is incompatible with Directive 2006/112/EC. This was confirmed on May 25, 2023 by the Court of Justice of the European Union.
Source Prawo.pl
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
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