The Court of Justice of the EU ruled that the Polish regulation denying W the right to deduct VAT is contrary to EU law. The fact that under Polish law there is a fictitious taxable economic transaction that is null and void under Polish civil law is irrelevant.
Source Taxlive
See also
- Summary of ECJ C-114/22: VAT deduction even if a taxable economic transaction is regarded as fictitious
- C-114/22 (Dyrektor Izby Adminitracji Skarbowej w Warszawie) – Judgment – VAT deduction even if sale of the brands was a sham transaction
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- For an overview of ECJ cases per article of the EU VAT Directive, click HERE
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