Unitel, judgment of 17.10.2019, C-653/18

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…...

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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…...

This content is for Full Membership members only. Want to read background, core of the problem, conclusion and more?
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