- In Poland, a credit note must be acknowledged by a customer before a supplier can adjust its VAT
- The Polish tax authorities denied a claim for overpaid VAT by a gym owner, B, who had mistakenly accounted for VAT at 23% instead of 8%
- The CJEU ruled that denying the claim based on B not issuing VAT invoices was a breach of effectiveness and equal treatment principles
- The Polish tax authorities could reject the claim if it would unjustly enrich B, but would need to provide an economic analysis to prove it
- B’s VAT claim should be paid, unless there is a successful unjust enrichment defense
Source: taxscape.deloitte.com
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.
