Comments on ECJ C-114/22: The tax office will not question the deduction of VAT so easily? There is an important verdict

The Court of Justice of the EU has spoken on the issue of VAT deduction. In the judgment, he stated that the Polish tax office deprived the taxpayer of the right to deduct if it found that he had performed apparent actions, and therefore invalid from the point of view of civil law. The Court ruled that this was too weak a premise.

Source Business Insider

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

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