Poland: Corporate/Commercial Law

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Article
Landmark CJEU Ruling: Invoice Date Cannot Delay VAT Deduction
The Court of Justice of the European Union has ruled that Polish VAT regulations unlawfully restrict taxpayers' right to deduct input VAT by making it dependent on invoice receipt dates rather than possession at filing time. This landmark decision addresses how EU member states can impose formal requirements on VAT deductions and examines the balance between tax collection measures and fundamental principles of VAT neutrality and proportionality.
Poland Tax
GGI Global Alliance
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