EU Court Ruling: Spouses as Single VAT Taxpayer May Prompt Polish Law Amendment

• The EU Court of Justice ruled that spouses selling property together can be treated as a single VAT taxpayer.
• This decision affects individuals making occasional land sales.
• The case involved a Polish couple selling converted and equipped plots without running a business.
• Authorities initially treated them as separate VAT taxpayers, which the court challenged.
• The court referenced previous rulings, allowing a community of individuals to be a single VAT entity.
• Experts suggest this ruling could lead to changes in national VAT laws and practices.
• The decision broadens the scope for challenging tax authority decisions on joint property sales.

Source: mddp.pl

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.

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