The ruling resolved the issue concerning art. 88 par. 3a pt. 4(c) of the VAT Act. The provision in question prevents the deduction of input tax from invoices that show that the activities in the transaction are contrary to the Act and their purpose is to circumvent its provisions. However, the provision refers in this context to art. 58 (concerning absolute Invalidity) and art. 83 (concerning apparent Acts) of the Civil Code.
Source: accace.com
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
