- The CJEU is expected to rule around the turn of 2026/2027 on the timing of VAT deduction.
- Advocate General Kokott considers the General Court’s judgment inconsistent with prior CJEU case law, relying in part on the Terra Baubedarf-Handel line of cases.
- Tax counsel Tomasz Michalik disagrees with the Advocate General and hopes the CJEU will not follow that view.
- The dispute concerns whether a taxpayer’s right to deduct VAT should be limited by formal timing rules in light of modern invoice issuance, delivery, settlement, and verification practices.
Source: prawo.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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