- In Poland, a gym owner in Bydgoszcz was denied a claim for a VAT adjustment by the tax authorities
- Advocate General Kokott argued that the taxable amount should be based on the consideration paid by the customer, excluding VAT
- The gym owner had a claim for a refund of tax levied in breach of EU law
- The tax authorities’ argument that refunding the VAT would unjustly enrich the gym owner was dismissed
- The tax authorities had provided no proof that the gym owner had passed on the burden of the additional VAT to its customers
Source: taxscape.deloitte.com
For the Opinion, click HERE
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.
Latest Posts in "European Union"
- EU Council Approves Customs Duty Cuts on Ukrainian Agri-Food Products
- EC Report: Three EU Countries Account for 75% of VAT Rate Deviations
- EU Report Reveals Major Disparities in VAT Rate Exception Applications
- Roadtrip through ECJ Cases – Focus on Place of Supply of Intra-Community Acquisitions – ”Triangulation” (Art. 42)
- Briefing document & Podcast: C-536/08 (X) and C-539/08 (Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination
