The Court of Justice of the European Union (CJEU) issued a judgment holding that the Polish regulations that allow for penalties or sanctions to be imposed at a rate of 20% in the form of an additional value added tax...
Coronavirus
Brexit
European Court of Justice
ECJ rules that the VAT Directive precludes national rules prohibiting a partnership from VAT grouping
On 15 April 2021, the Court of Justice of the European Union (CJEU) released its decision in Case C-868/19 M-GmbH responding to a German referral on whether Article 11 of the European Union (EU) value-added tax (VAT)...
Question to ECJ: VAT taxation of subsidies for Renewable Energy Sources projects
On April 16, 2021, the Supreme Administrative Court (Naczelny Sąd Administracyjny) issued a decision to refer to the Court of Justice of the European Union a question for a preliminary ruling on VAT taxation of...
ECJ: Member State registration ownership of vessel may levy insurance premium tax
On April 15, 2021 the Court of Justice of the European Union (‘CJEU’) rendered judgment in The North of England P&I Association Ltd. case (case no. C-786/19). The CJEU ruled that the Member State where seagoing...
Roadtrip through ECJ Cases – Bad debts (Work in Progress)
Issue Output VAT is due by the supplier to the authorities when he sends an invoice to its customer In case the invoice remains unpaid due to bankruptcy, failure of the customer, this is considered being a bad debt...
ECJ on the sanction provided for in the Polish VAT Act: it cannot be applied automatically
Source rp.pl
See also ECJ C-935/19 (Grupa Warzywna) – Decision – Provisions on the possibility of imposing a 20% VAT sanction by tax authorities do not comply with the provisions of the VAT Directive
ECJ decision simplified correction of reverse charge purchases in Poland
The European Court of Justice ruled (C-895/19) that the VAT Directive trumps national legislation. Output VAT is not required to be reported separately when correcting IC-acquisitions. This means that taxpayers in...
Time limit for declaring intra-Community acquisitions: Poland condemned by the Court of Justice (C-895/19)
When a company buys goods that are delivered to Poland, it performs what is known as an intra-Community acquisition of goods on Polish territory. The company must apply for a VAT number beginning with the letters PL and...
Technology
VAT Fraud
VAT Rates
