If a Polish taxable person has exported goods that have left the EU, but the purchasers were parties other than those indicated on the invoices and there has been tax fraud outside the EU, the exemption for such exports should, in principle, be granted. However, it is important to prove that the supply actually took…...

The right to deduct cannot be denied merely because the taxable person has not complied with obligations to identify suppliers under food law. This may be one of several grounds for concluding that the purchaser knew it was engaging in fraud. The right to deduct cannot be refused on the grounds that the purchaser did…...

Where fraud is suspected, the tax authorities must demonstrate a tax advantage for the taxpayer or other persons involved in the scheme in order to challenge the right to deduct input tax…. This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more? Sign up for free!Already...

Entities in a given capital group made 'circuitous’ and 'sham’ sales of electricity. There is no loss of tax revenue for the State in such a case. In such a situation, the right of deduction does not arise from such ’empty’ invoices, but the taxable person should, in principle, be able to recover the tax…...