In 2019, Poland introduced a ‘split payment’ procedure to fight VAT fraud, where the net price is paid into the taxable person’s account and the VAT is paid into a separate VAT account. The CJEU ruled that this special measure derogating from the VAT Directive does not preclude national legislation restricting the use of the VAT account funds to VAT payments.
Source BTW jurisprudentie
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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