- Recent court rulings in Wrocław have introduced a new approach to VAT in Poland.
- The rulings follow a decision by the European Court of Justice in the Grzera case.
- It was determined that a marriage can be treated as a single VAT taxpayer.
- Previously, tax authorities treated each spouse as a separate taxpayer for property sales.
- The European Court of Justice found no legal basis for this separate treatment.
- The case involved a couple selling jointly owned land without VAT registration.
- The tax authority issued separate VAT assessments to each spouse.
- The Wrocław court ruled that the couple should be treated as a single taxpayer.
- The court likened the couple’s joint property management to a civil partnership.
- This decision marks a significant change in how VAT is applied to married couples.
Source: prawo.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.
