C-709/22 Opinion: Poland Allows Tax Authority to Refuse Transfer of VAT Funds in Bankruptcy

• CJEU Advocate General opinion: VAT account not accessible asset in bankruptcy proceedings in Poland
• Tax authority can refuse to transfer funds from VAT account to bankruptcy administrator
• Case: Syndyk Masy Upadłości A v Dyrektor Izby Administracji Skarbowej we Wrocławiu (C-709/22)
• Opinion issued on April 11, 2024 by Advocate General of CJEU

Source: kpmg.com

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