Comments on ECJ C-709/22: Polish split VAT payment scheme not in breach of EU law

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

• C-709/22 (Syndyk Masy Upadlosci A) – AG Opinion – Split payment: Restrictions on Transfer of VAT Funds by Insolvency Administrator in Cases of Tax Arrears

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