It is not contrary to the VAT Directive to require that the supplier inform the debtor about his intention to make a bad debt adjustment (recovery of VAT on account of the debt being uncollectible) as a condition for the effectiveness of such an adjustment…. This content is for Full Membership members only. Want to...

Exemption for export-related services cannot be denied merely because the taxpayer does not have a customs export declaration. The TIR carnet may be sufficient to prove that the goods have been exported for the purposes of the exemption if there are no other indications to doubt the fact of exportation. Similarly, CMR documents should be…...

A company purchased services related to a share acquisition that did not take place. However, it intended to provide management services (subject to VAT) to the target company. The Company then is entitled to fully deduct the input tax on the purchase of such services…. This content is for Full Membership members only. Want to...

If a taxpayer received invoices showing output tax after the time limit for input tax refund had expired, refusal of the right to deduct on the grounds that the time limit had expired is inadmissible…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign...

It is against the VAT Directive to introduce a turnover threshold of 400,000 PLN, above which the possibility to apply VAT exemption to sales to travellers leaving the EU is conditioned…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already a...

The obligation to provide security upon registration for VAT because of the risks of non-payment of taxes associated with managers is permissible. However, the national court must assess the proportionality of such a measure. In particular, a guarantee of a very large amount which, in practice, prevents the development of an economic activity or threatens…...

If a transaction is subject to reverse charge, the purchaser cannot deduct input VAT incorrectly stated on an invoice. However, he may seek a refund of the unduly paid VAT to the supplier from the tax authorities if it proves excessively difficult to recover it from the supplier. It is disproportionate to apply a sanction…...