- A recent EU Court ruling allows spouses to be treated as a single VAT taxpayer.
- The Wrocław Administrative Court supported this view in a case involving land sales by a married couple.
- Previously, tax authorities required separate VAT registration and invoicing for each spouse.
- The court likened a marital community to a civil partnership for tax purposes.
- Tax decisions and proceedings should address the couple as a whole.
- Current VAT laws do not accommodate a joint tax ID for spouses, posing a formal challenge.
- The ruling signals a potential shift in tax practices for property sales within marital assets.
- Procedural questions arise regarding handling separate proceedings and past VAT corrections.
Source: crido.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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