- The Court of Justice of the European Union (CJEU) will decide whether different VAT rates can be applied to the same products depending on where they are purchased.
- Currently, the sale of certain food products in restaurants in Poland is subject to an 8% VAT rate, while the purchase of the same products elsewhere is subject to a 5% or 0% VAT rate.
- This discrepancy puts Polish restaurants at a disadvantage.
- The issue was brought to the attention of the CJEU by the Wrocław Administrative Court, which questioned whether it is in line with EU principles of tax neutrality and legal certainty for the same product to be subject to different VAT rates based on the provision of additional services.
- The CJEU’s ruling on this matter will be announced today.
Source: podatki.gazetaprawna.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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