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ECJ C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) – ECJ rules ‘Early VAT Payment’ as inconsistent with VAT directive

The Court of Justice of the EU ruled in Case C-855/19 (Dyrektor Izby Administracji Skarbowej w Bydgoszczy) that the provisions which require the payment of tax on intra-Community purchase of motor fuels within five days of their importation into Poland are inconsistent with the VAT directive.

This undermines a key element of the fuel package in force since August 2016, which could bring the budget an additional PLN 2.4 billion (EUR 530 mln) annually.

Source: polandin.com

ECJ Case: C-855/19

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