Advocate General Kokott concludes that the Polish split payment scheme does not infringe EU law in certain VAT transactions. Indeed, EU law does not preclude a legal practice which, in the final analysis, gives priority to the payment of tax debts in the event of insolvency over the satisfaction of other claims.
Source Taxlive
See also
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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