Breakthrough in VAT: Spouses Can Be a Single Taxpayer, Legal Change Needed

• A recent EU Court ruling allows spouses to be treated as a single VAT taxpayer.
• The Wrocław Administrative Court supported this view in a case involving land sales by a married couple.
• Previously, tax authorities required separate VAT registration and invoicing for each spouse.
• The court likened a marital community to a civil partnership for tax purposes.
• Tax decisions and proceedings should address the couple as a whole.
• Current VAT laws do not accommodate a joint tax ID for spouses, posing a formal challenge.
• The ruling signals a potential shift in tax practices for property sales within marital assets.
• Procedural questions arise regarding handling separate proceedings and past VAT corrections.

Source: crido.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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