The Court of Justice of the European Union, in its judgment of 11 January 2024 in case C-537/22, reminded that exercising the right to deduct VAT does not require the taxpayer to undertake a comprehensive and in-depth verification of its contractor. This is something that the Polish tax authorities still seem to forget.
Source: MDDP.PL
See also
- ECJ C-537/22 (Global Ink Trade) – Judgment – Deduction of VAT in case of a missing additional evidence/fictitious transactions
- Summary of ECJ C-537/22 (Global Ink Trade): VAT Deduction, Primacy of EU Law and Taxpayer Obligations
- ECJ C-537/22 confirms that the principle of the primacy of EU law establishes that EU law takes precedence over the laws of Member States
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
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